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Budget_proposal_2022_23_submission

2022 -23 Tax policy and budget proposals Building a Sustainable Future for Hong Kong, its economy and communityTaxation Faculty Executive Committee 2021 Chair : William Chan Deputy chair : Sarah Chan ...

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LPMD_6thEdition

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Module D 6th Edition Learning Pack_Part 3

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Release Date: 2017-08-29

File Type: pdf | Size: 6 MB

引領香港共益企業運動

若要成為一家共益企業（B Corp），需經過一段頗為耗時及極具轉變性的過程，但對企業來說，這能讓它們為社會和地球帶來正面影響。本文探討香港正在蓬勃發展的B Corp運動，以及分享香港的B Corp獲取認證的過程和該認證如何有助其業務發展。書簽撰文：Jemelyn Yadao 插圖：Gianfranco Bonadies 8月底，在位處香港的L’Occitane Far East Limited ...

Release Date: 2021-05-20

1205_QP_CAC2017_PRC_Leaflet_1

有機會贏取豐富獎金，QP 費用豁免及獲得實習機會，為個人履歷表增添重要的一筆！ 2017年度專業資格課程(QP) 個案分析比賽暨午餐會目的具備分析和評價具體商業情況的能力有助於專業會計師在公司中取得成功。專業資格課程(QP)個案分析比賽旨在培養QP俱樂部會員的商業技能及專業判斷力，讓他們透過比賽展示及發揮他們卓越的才能。參加比賽的理由1. 豐富獎金及QP費用豁免2. 獲得實習機會，豐富個人履歷表 ...

Release Date: 2017-11-20

File Type: pdf | Size: 1 MB

DC order_935C_11 Sep 2017_edited

. IN Tl-IE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND I, ,fr& ...

Release Date: 2017-10-10

File Type: pdf | Size: 553 KB

4th sem_full PPT

Presented by: Patrick Rozario, Chairman, Organizing Committee of the Best Corporate Governance Disclosure Awards 2015, HKICPA, and Director and Head of Risk Advisory, BDO Financial Services Limited Da ...

Release Date: 2015-06-09

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fe-paper2-answer

Final Examination (June 2013 Session) – Paper II Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Under the residual (or fair value) method, the revenue allocated to the loyalty p ...

Release Date: 2013-08-14

File Type: pdf | Size: 219 KB

ed__init179

IFRS Standards Exposure Draft ED/2021/8 July 2021 Comments to be received by 27 September 2021 Initial Application of IFRS 17 and IFRS 9— Comparative Information Proposed amendment to IFRS 17Exposure ...

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Module 8

Qualification Programme Module 8 Principles of Auditing Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions ...

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Module 4

Qualification Programme Module 4 Business Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions ...

File Type: pdf | Size: 332 KB

ed_itr

International Tax Reform—Pillar Two Model Rules Proposed amendments to IAS 12 Comments to be received by 10 March 2023 IASB/ED/2023/1 January 2023 Exposure Draft IFRS Accounting Standard International ...

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ed_smetxr

International Tax Reform—Pillar Two Model Rules Proposed amendments to the IFRS for SMEs Standard Comments to be received by 17 July 2023 International Accounting Standards Board IASB/ED/2023/3 SMEs J ...

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Module D 6th Edition Learning Pack_Part 1

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Release Date: 2017-08-29

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Module D (5th edition)_Part 1

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File Type: pdf | Size: 8 MB

Module D 6th Edition Learning Pack_Part 2

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Release Date: 2017-08-29

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Module D (5th edition)_Part 2

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MPS_Module A_Part 1_Upload

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Release Date: 2016-04-14

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AGM-booklet-2018

ON THE COVER This year’s annual report focuses on the future and Accounting Plus. In the age of Accounting Plus, the career options open to CPAs are wide and varied, and CPAs are ready and able to tak ...

Release Date: 2018-10-25

File Type: pdf | Size: 5 MB

slides_170728

Practical planning on Customs/VAT on exporting to the US and Europe Hong Kong HKICPA Taxation Faculty SeminarPage 2 HKICPA -Practical and planning on Customs/VAT on exporting to the US and Europe Spea ...

Release Date: 2017-07-31

File Type: pdf | Size: 788 KB

ed_ias16

IFRS Standards Exposure Draft ED/2017/4 June 2017 Comments to be received by 19 October 2017 Property, Plant and Equipment— Proceeds before Intended Use Proposed amendments to IAS 16Property, Plant an ...

Release Date: 2017-06-19

File Type: pdf | Size: 200 KB

Ref_Best Written Report

Best Written Report 2016 QP Case Analysis Competition (HK) Leading a GOOD LIFE Love. Innovative. Faithful. Energetic QP Case Analysis Competition 2016 HKICPACONTENTS PAGES REPORT OVERVIEW 2 Executive ...

Release Date: 2017-03-01

File Type: pdf | Size: 7 MB

SSG_201314_2ndrunnerup

Table of Contents Page Section 1 Executive Summary 1.1 Vision and Mission 1.2 Method of analyze 1.3 Key findings and recommendation and conclusion 3-4 Section 2 Introduction 2.1 Background 2.2 Ambitio ...

Release Date: 2014-10-23

File Type: pdf | Size: 1 MB

CF2018_Pre_event_Media_Coverage

Eric Tong, president, Hong Kong Institute of CPAs. HKICPA CAREER FORUM 2018 CLASSIFIED POST SPECIAL REPORT S A T U R D A Y , O C T O B E R 6 , 2 0 1 8 W W W . S C M P . C O M experiences and persona ...

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ed_nclwc

IFRS Standards Exposure Draft ED/2021/9 November 2021 Comments to be received by 21 March 2022 Non-current Liabilities with Covenants Proposed amendments to IAS 1Exposure Draft Non-current Liabilities ...

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ed_sfa

IFRS Standards Exposure Draft ED/2021/10 November 2021 Comments to be received by 28 March 2022 Supplier Finance Arrangements Proposed amendments to IAS 7 and IFRS 7Exposure Draft Supplier Finance Arr ...

File Type: pdf | Size: 245 KB

i2c_annual23

Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...

File Type: pdf | Size: 178 KB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 MB

2BBAFS2B Preexam Techniques 23112024 SzetoFinal

and Financial Studies Pre-examination Technique Seminar on Paper 2B 23-11-2024 Jointly held by HKICPA & HKABE Business, Accounting and Financial StudiesElective Part –Paper 2B Business Management ...

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Module D Taxation Part 3

Taxation 474 (ii) authorises another person to take a conveyance of immovable property that is subject to the other instrument; except where a nomination is made, or a direction is given, in favour of ...

Release Date: 2015-03-13

File Type: pdf | Size: 8 MB

Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

Release Date: 2015-03-10

File Type: pdf | Size: 4 MB

MPS_Module B_Part 1_Upload

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Release Date: 2016-10-17

File Type: pdf | Size: 2 MB

Budget proposals 2023-24_final

2023 -24 Tax policy and budget proposals Reconnect & RenewTaxation Faculty Executive Committee 2022 Chair : Sarah Chan Deputy chair : Eugene Yeung Members : Alan Au Alan Chan Anthony Chan Timothy ...

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Shangri-La 2023 Sep KSL

九龍香格里拉九龍香格里拉九龍香格里拉香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃SHANG PALACE MICHELINSHANG PALACE MICHELIN SHANG PALACE MICHELIN SHANG PALACE ...

File Type: pdf | Size: 4 MB

ETS_Module D_final

Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...

Release Date: 2019-01-10

File Type: pdf | Size: 1004 KB

ETS_Module D_final

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Release Date: 2019-01-10

File Type: pdf | Size: 1004 KB

Module C_Preseen_20181

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Release Date: 2018-01-31

File Type: pdf | Size: 1 MB

Module C Pre-seen_20161

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

Release Date: 2016-02-01

File Type: pdf | Size: 1 MB

20150506_MPSII_D

All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...

Release Date: 2015-05-07

File Type: pdf | Size: 1 MB

pr-1205-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 20 Decembe ...

Release Date: 2013-12-18

File Type: pdf | Size: 110 KB

Module C Preseen

Release Date: 2013-08-09

File Type: pdf | Size: 1 MB

ED-D12

IFRIC DRAFT INTERPRETATION D12 Service Concession Arrangements— Determining the Accounting Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 ...

Release Date: 2005-02-24

File Type: pdf | Size: 131 KB

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Budget_proposal_2022_23_submission

LPMD_6thEdition

Module D 6th Edition Learning Pack_Part 3

引領香港共益企業運動

1205_QP_CAC2017_PRC_Leaflet_1

DC order_935C_11 Sep 2017_edited

1205_QP_CAC2017_PRC_Leaflet_Website

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1205_QP_CAC2017_PRC_Leaflet

4th sem_full PPT

fe-paper2-answer

ed__init179

Module 8

Module 4

ed_itr

ed_smetxr

Module D 6th Edition Learning Pack_Part 1

Module D (5th edition)_Part 1

Module D 6th Edition Learning Pack_Part 2

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AGM-booklet-2018

slides_170728

ed_ias16

Ref_Best Written Report

SSG_201314_2ndrunnerup

CF2018_Pre_event_Media_Coverage

ed_nclwc

ed_sfa

i2c_annual23

Module D (5th edition)_Part 3

2BBAFS2B Preexam Techniques 23112024 SzetoFinal

Module D Taxation Part 3

Module C Business Assurance_Part 2

MPS_Module B_Part 1_Upload

Budget proposals 2023-24_final

Shangri-La 2023 Sep KSL

ETS_Module D_final

ETS_Module D_final

Module C_Preseen_20181

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20150506_MPSII_D

pr-1205-en

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ifric-d12

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rf9