Module A (Dec 12)_Questions
Module A (Dec 12)_Questions Module A (December 2012 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...
Module D (Dec 11)_Question
Module D (Dec 11)_Question Module D (December 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...
Module A (Jun 2017)_Question
Module A (Jun 2017)_Question Module A (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
Module D (Dec 2017)_Answer
Module D (Dec 2017)_Answer Module D (December 2017 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”), salaries tax shall ...
Module D (Dec 2016)_Question
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A_WK1_Guidance Notes (Dec10)_1
A_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...
A_WK1_Guidance Notes (Dec10)
A_WK1_Guidance Notes (Dec10) Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...
0129-2
Proceedings No.: D-05-0154-C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...
andrew-order
Proceedings No.: D-05-0154-C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...
ADSTmanualform
SPECIALIST PROGRAMMES IN TAXATION Training Manuals Order Form Name: (Mr. /Ms.*) ______________________________________________________________________ HKICPA Membership /Registered Student /Taxation F ...
Tesla Offer til Sep 2024
Replacing Gasoline Vehicles with Electric Vehicles Working Together for Carbon Neutrality Tesla TESLA · · Tesla is committed to supporting the HKSAR Government's "Hong Kong Electric ...
TJG Catalogue
The Juicy Grape Limited Catalogue www.thejuicygrape.com 1 We are the Wine Cowboys!!! The Juicy Grape Ltd. brands only the best wines for your needs. Bringing you stunning, undiscovered gems. We unite ...
Module A (Jun 2013) Workshop 1
Module A (Jun 2013) Workshop 1 Student Notes Module A (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentat ...
AGM booklet
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ETS_Module D
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 purposes and sho ...
ETS_Module D
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c110617-form
Annual Conference 2011 Hong Kong as a world capital market – What the Future holds for Hong Kong’s CPAs Institute members can check their enrolment status at “MyCPA” at www.hkicpa.org.hk. For Office U ...
Charitable_Fund
126 e l k d h l k d p l f b q v l c l r k q k q p ! " # !"# %&' The HKSA Charitable Fund To the Trustees of THE HKSA CHARITABLE FUND We have audited the Charitable Fund Acc ...
Module 11_LP_Vol 1
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Module A Workshop 1
Student Notes Module A (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Propert ...
ccif-order
Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...
Module A Jun 18Answer
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concordance_072007
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
Module A (Jun 18)_Answer
Module A (Jun 18)_Answer Module A (June 2018 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Jody Wong, Chief Executive Officer From : Philip Chan, Accounting Manager ...
Member_February WOTM
Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac terroir. Each Cognac is aged s ...
Member_February WOTM
Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac terroir. Each Cognac is aged s ...
Members_December Monthly Promotion
PRICE: HK420 MEMBER’S PRICE: HK280 PRICE: HK575 MEMBER’S PRICE: HK431 CHAMPAGNE HENRIOT BRUT SOUVERAIN NON-VINTAGE “Firm and toast (…) This finds a balance between its fresh, lively character and a sw ...
October Monthly Promotion
PRICE: HK 350 MEMBER PRICE: HK 263 PRICE: HK 360 MEMBER PRICE: HK 270 DR LOOSEN, RIESLING BEERENAUSLESE 2011 (375ML) DOMAINE HUET, LE HAUT-LIEU MOELLEUX, VOUVRAY 2009 “Ernie Loosen has single-handedly ...
September Monthly Promotion
PRICE: HK 795 MEMBER PRICE: HK 517 PRICE: HK 780 MEMBER PRICE: HK 507 EACH MONTH PUDAO TEAM WILL SPECIALLY CHOOSE 6 WINES FOR YOU THAT PAIRS PERFECTLY WELL WITH THE SEASON KISTLER VINEYARDS SONOMA COA ...
Member_August Monthly Promotion
PRICE: HK 259 MEMBER PRICE: HK 194 PRICE: HK 260 MEMBER PRICE: HK 195 HI WINE LOVERS! Which wines to bring with you on a boat party? Pudao has the answer! Surprise your guests with a refined and origi ...
Member_Wines of the Month_July
HI WINE LOVERS! We are back to bring sunshine and freshness to your life ! The Mediterranean is the heart of Europe. During the Middle Ages the area was the most active location for trade. Then over t ...
Member's_February WOTM
Member's_February WOTM Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac ter ...
Member's_February WOTM_1
Member's_February WOTM_1 Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac t ...
Module A_Preseen_20182
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Jun-2015
I. Please read the “Important Notes” carefully before completing this form. Name: (Surname first, BLOCK & FULL) QP Student#: II. Module(s) to be attempted (a maximum of two modules can be taken in ...
Module D (Dec 15)_Question
Module D (Dec 15)_Question Module D (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...
set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi
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set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi_1
set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi_1 aa HKCA All for you to … PASS! -1 -HKICPA Module D – Taxation Practice Qs related to Transfer Pricing & DIPNs DEC 2010 – HKICPA QP MD (extract) Pra ...
IE_e
Appendix 3Illustrative Consolidated Financial Statements Prepared in Accordance with the SME-FRSThis appendix is illustrative only and does not form part of the SME-FRS. The purpose of this appendix i ...
s100609as
The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Import ...
AGM-booklet-2016
FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...
Zung Fu Company Limited
Offers: Mercedes-Benz Exclusive offers Special discount on equipment upgrades for specific models (Flyer) Model Photo references Discount price EQE 350 (Basic model) HK659,000 (Original price: HK986,5 ...
FE (Jun 17) Paper I_Question
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hkfrs-int6
Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment HK(IFRIC) Interpretation 6HK(IFRIC) Interpretation 6 HK(IFRIC) Interpretation 6HK(IFRIC) Interpr ...
20150514_ETSI_D
Objective To develop examination techniques for Module D Taxation through reviewing past examination questions Agenda Examination Techniques – Module D Section A (Case Questions) Past Examination Ques ...
c110617
772r5_20110602F This year the Hong Kong Institute of Certified Public Accountants is introducing a new event – its annual conference. Don’t miss this opportunity to join in the debate with thought lea ...
Module A_Feb 10_Question
Module A (February 2010 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate present ...