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Financial Reporting - commonly asked technical questions
Determination of lessees incremental borrowing rate Determination of lessee's incremental borrowing rate? (January 2022) Question: How to determine a lessee's incremental borrowing rate? View: ...
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PTI TC
www.the-pti.com customer@the-pti.com Page 1 of 2 Terms & Conditions 1. This Special Offer is only available to HKICPA Members /Student Members /Staff as learner (“Learners”). 2. The Special Offer ...
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Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code OTHR19110201 Language Cantonese Event name CPA Football Competition 2019 - 2020 Enrolment restrictions Members, QP students and graduates only. (min. ...
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hksa70115
Communicating Key Audit Matters in the Independent Auditor's Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 ...
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hksa70115
Communicating Key Audit Matters in the Independent Auditor's Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 ...
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update046
Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...
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bhandbook
CPA QUALIFICATION PROGRAMME Candidate Handbook CPA QP Candidate Handbook Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), t ...
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coena
Revisions to the Non-Assurance Services Provisions of the Code Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued June 2021; Revised January 2022 REVISIONS TO THE NON-ASSURANCE ...
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Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
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Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
![pdf](/images/search_icon_pdf.gif)
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
![pdf](/images/search_icon_pdf.gif)
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
![pdf](/images/search_icon_pdf.gif)
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
![pdf](/images/search_icon_pdf.gif)
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling Singing Technique Classes A series of singing technique classes and a singer stage performance technique classes have been organised for singing enthusiasts between D ...
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Module C_Preseen_20182
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Module C Pre-seen 20162
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 ...
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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 ...
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Supplement_D_1
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Supplement_D
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Supplement_D
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ED-FairValueMeasurement-IE
Illustrative Examples Exposure Draft ED/2009/5 Fair Value Measurement Comments to be received by 28 September 2009 May 2009Draft Illustrative Examples Exposure Draft FAIR VALUE MEASUREMENT Comments to ...
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20150506_MPSII_D
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M14 Pilot Paper
Qualification Programme Module 14 Taxation Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FIVE questions are compulsory Section ...
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HKABE_2017-18_ Paper 2A
Paper 2A – Accounting Module BAFS Mock Examination 2017/18 Hong Kong Association for Business Education 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AND HONG KONG ASSOCIATION FOR BUSINESS ED ...
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ed_20175_1
IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...
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ed_20175
IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...
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911F_Reasons for Decision_19 Nov 2015
Proceedings No.: D-14-0911F IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee u ...
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D-14-0911F
Proceedings No.: IN THE MATTER OF The Complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee under secti ...