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HK(IFRIC)-Int 16 Hedges of a Net Investment in a Foreign Operation

220926083436 220926083436-ebc90442d46f54e3fa1f9e832e5754ac 814a98da3dfc4e1b92a9151d7174beb9_20220926163435 ebc90442d46f54e3fa1f9e832e5754ac 93745503 37530941/93745503 Section 1: HK(IFRIC)-Int 16 Hedge ...

发布日期: 2018-09-01

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code CMAI19091826 Language English Event name (New) Financial Forecasting Decision Making Income Statement; Reconciliation Evidence Growth Mismanagement En ...

JP mararthon results 2011

Joint Professional 10km Run, Half-Marathon and Full Marathon Competitions 2011 Results Team Award Category 1: Joint Professional 10km Run Competitions -Team (Mixed) Participating Bodies: HKICPA, HKMA ...

发布日期: 2011-05-19

File Type: pdf | Size: 425 KB

Results_Joint Professional Mararthon Competitions 2010_2

Joint Professional 10km Run, Half-Marathon and Full Marathon Competitions 2010 Results Team Award Category 1: Joint Professional 10km Run Competitions -Team (Mixed) Participating Bodies: HKICPA, HKIA ...

发布日期: 2010-08-18

File Type: pdf | Size: 385 KB

Results_Joint Professional Mararthon Competitions 2010_1

发布日期: 2010-08-18

File Type: pdf | Size: 385 KB

Results_Joint Professional Mararthon Competitions 2010

发布日期: 2010-08-18

File Type: pdf | Size: 386 KB

ED-IFRIC-D22

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D22 Hedges of a Net Investment in a Foreign Operation Comments to be received by 19 October 2007IFRIC Draft ...

发布日期: 2007-07-18

File Type: pdf | Size: 251 KB

IFRIC_D22_Draft_Interpretation

发布日期: 2007-07-18

File Type: pdf | Size: 251 KB

ed_assetchange

Exposure Draft ED/2012/3 November 2012 Comments to be received by 22 March 2013 Equity Method: Share of Other Net Asset Changes Proposed amendments to IAS 28Equity Method: Share of Other Net Asset Cha ...

发布日期: 2012-11-22

File Type: pdf | Size: 148 KB

update217

i Update No. 217 (Issued 30 April 2018) This Update relates to Amendments to HKAS 19 Employee Benefits. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard e ...

发布日期: 2019-03-25

File Type: pdf | Size: 468 KB

HKICPA_IFRIC_Int16

HK(IFRIC)–Int 16 Hedges of a Net Investment in a Foreign Operation HKICPA Standard Setting Department Staff Summary (August 2008) This HKICPA Standard Setting Department Staff Summary is intended for ...

发布日期: 2008-08-26

File Type: pdf | Size: 73 KB

Court-free amalgamation

Sections 678 to 686 of the CO Cap 622 allow two or more companies to be amalgamated into a single Sections 678 to 686 of the CO Cap. 622 allow two or more companies to be amalgamated into a single leg ...

发布日期: 2019-01-25

update053

Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

hk(ifric)-int 16

Hedges of a Net Investment in a Foreign Operation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation ...

发布日期: 2019-03-25

File Type: pdf | Size: 355 KB

Ren_Quarantine Package at RenaissanceAugOct 2022 Update 9 Aug

Package price: • Garden View Room: HK 1,580 net per room, per night (single occupancy) • Harbour View Room: HK 2,080 net per room, per night (single occupancy) * Supplement charge HK 300 net per perso ...

File Type: pdf | Size: 248 KB

IFRIC_D22

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 8 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...

发布日期: 2007-11-19

File Type: pdf | Size: 355 KB

hkas19-july

HKAS 19 (2011) Employee Benefits HKICPA Standard Setting Department Staff Summary (July 2011) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Su ...

发布日期: 2011-07-22

File Type: pdf | Size: 86 KB

faq_amalg

1 Questions and Answers relating to court-free amalgamation These Q&As have been developed by the HKICPA's Companies Ordinance Project Advisory Panel and are endorsed by the HKICPA's Finan ...

发布日期: 2018-09-21

File Type: pdf | Size: 377 KB

ed-offsetting-financial-assets

January 2011 Exposure Draft ED/2011/1 Offsetting Financial Assets and Financial Liabilities Comments to be received by 28 April 2011Exposure Draft Offsetting Financial Assets and Financial Liabilities ...

发布日期: 2011-01-29

File Type: pdf | Size: 251 KB

lpa

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...

发布日期: 2012-04-12

File Type: pdf | Size: 1 MB

lpa

发布日期: 2012-04-12

File Type: pdf | Size: 1 MB

A - Supplement (June 2012)

A - Supplement (June 2012) Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this pub ...

File Type: pdf | Size: 5 MB

ssap02

SSAP 2 (October 2001) 1 SSAP 2 STATEMENT OF STANDARD ACCOUNTING PRACTICE 2 NET PROFIT OR LOSS FOR THE PERIOD, FUNDAMENTAL ERRORS AND CHANGES IN ACCOUNTING POLICIES (Revised March 1984, December 1993 a ...

发布日期: 2004-05-28

File Type: pdf | Size: 165 KB

snap_marco

April 2014 Discussion Paper Snapshot: Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging 2 Discussion Paper 2014 Accounting for Dynamic Risk Management: a Port ...

发布日期: 2014-04-15

File Type: pdf | Size: 123 KB

i2c-ed-offsetting

1 February 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF OFFSETTING FINANCIAL ASSETS AND FINANCIAL LIABILITIES Commen ...

发布日期: 2011-01-31

File Type: pdf | Size: 267 KB

20121106_ModuleA_PartII

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发布日期: 2012-11-06

File Type: pdf | Size: 2 MB

ssap05

SSAP 5 (May 1998) 1 SSAP 5 STATEMENT OF STANDARD ACCOUNTING PRACTICE 5 EARNINGS PER SHARE (Issued March 1984; Revised March 1995 and May 1998) The standards, which have been set in bold italic type, s ...

发布日期: 2004-05-28

File Type: pdf | Size: 172 KB

Internal Competition

Standard Chartered Hong Kong Marathon 2010 HKICPA -Results Men Full marathon Category Net Time Family name Given name Champion Full marathon 03:13:21 Chan Ching Ho Charles 1st runner up Full marathon ...

发布日期: 2010-03-17

File Type: pdf | Size: 11 KB

ed_ias19

Exposure Draft ED/2015/5 June 2015 Comments to be received by 19 October 2015 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan Proposed ...

发布日期: 2015-06-18

File Type: pdf | Size: 181 KB

ssap22

SSAP 22 (January 2001) 1 SSAP 22 STATEMENT OF STANDARD ACCOUNTING PRACTICE 22 INVENTORIES (Issued May 1998; Revised January 2001) The standards, which have been set in bold italic type, should be read ...

发布日期: 2004-05-28

File Type: pdf | Size: 133 KB

HKAS 32_2023

HKAS 32 Revised August 2022May 2024 Financial Instruments: Presentation Hong Kong Accounting Standard 32 FINANCIAL INSTRUMENTS: PRESENTATION Copyright 2 HKAS 32 (2023) COPYRIGHT Copyright 2024 Hong K ...

File Type: pdf | Size: 1 MB

Paper2

Paper 2 –Submission Paper: Underlying items Potential Implementation Questions Insurance contracts with direct participation features are defined based on the concept of underlying items. For many par ...

File Type: pdf | Size: 320 KB

hkex

1 Winnie Chan 寄件者: Steve Ong [SteveOng@HKEX.COM.HK] 寄件日期: 15日January2013年Tuesday 18:28 收件者: Simon Riley; Winnie Chan 副本: ComMem-DICKENS Mark; David Graham; Grace Hui; Committee-FRSC 主旨: HKICPA Invitat ...

发布日期: 2013-01-15

File Type: pdf | Size: 50 KB

ssap15

SSAP 15 (December 2001) 1 SSAP 15 STATEMENT OF STANDARD ACCOUNTING PRACTICE 15 CASH FLOW STATEMENTS (Issued September 1992 and revised December 2001) The standards, which have been set in bold italic ...

发布日期: 2004-05-28

File Type: pdf | Size: 180 KB

ssap11

SSAP 11 (December 2001) 1 SSAP 11 STATEMENT OF STANDARD ACCOUNTING PRACTlCE 11 FOREIGN CURRENCY TRANSLATION (Issued February 1985; revised July 1986 and December 2001) The provisions of this statement ...

发布日期: 2004-05-28

File Type: pdf | Size: 113 KB

Draft_Technical_Correction_1

Draft Technical Correction 1 INTERNATIONAL ACCOUNTING STANDARDS BOARD DTC 1 Proposed Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates Net Investment in a Foreign Operation Comment ...

发布日期: 2005-09-30

File Type: pdf | Size: 105 KB

ms02iisg

Page 1 of 16 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 3 February 2021 Attendance HKICPA representatives Gary Stevenson, Financial Reporting Standards Committee (FRSC) ...

File Type: pdf | Size: 649 KB

Financial Ratio Analysis and Budget Preparation 2021 Level 2

Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Cert ...

File Type: pdf | Size: 3 MB

Financial Reporting - commonly asked technical questions (Standards currently effective)

What should an entity do Gross vs net presentation (August 2022) Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term inves ...

发布日期: 2019-01-25

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

Should Entity A present its cash flows for Fact pattern: Entity A is a manufacturing company. In order to utilise its excess cash, Entity A purchases and redeems short-term investments frequently. The ...

发布日期: 2019-01-25

p3

1 Paper 3 Impairment tests for asset for insurance acquisition cash flows (Deloitte) BACKGROUND The Amendments to IFRS 17 published in June 2020 substantially revised the accounting for insurance acqu ...

File Type: pdf | Size: 349 KB

GST_Final_FSTB_App5

Appendix 5 Prepared by: Cimigo Limited 2608, 26/F Admiralty Centre Tower 1, 18 Harcourt Road, Hong Kong Prepared for: Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East. Wan ...

发布日期: 2007-03-29

File Type: pdf | Size: 1 MB

ED_FSP

International Accounting Standards Board October 2008 DISCUSSION PAPER Preliminary Views on Financial Statement Presentation Comments to be submitted by 14 April 2009 Discussion Paper Preliminary View ...

发布日期: 2008-10-16

File Type: pdf | Size: 1 MB

ED-FSP

发布日期: 2008-10-16

File Type: pdf | Size: 1 MB

20141021_MPS_A_S2

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发布日期: 2014-10-22

File Type: pdf | Size: 991 KB

hkas02

Inventories Hong Kong Accounting Standard 2 HKAS 2 Revised July 2019September 2022 INVENTORIES Copyright 2 HKAS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 394 KB

Court-free amalgamation

Does the answer to question 3 also apply to a vertical amalgamation Does the answer to question 3 also apply to a vertical amalgamation? Answer In a vertical amalgamation, the answer depends on whethe ...

发布日期: 2019-01-25

17JERCH

STANDARD SETTING HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held NOVEMBER 20231 Contents Abbreviations 2 About this publication 3 1. Accounting for reinsurance contracts h ...

File Type: pdf | Size: 4 MB

update070

Update No. 70 (Issued October 2009) This Update contains: • Amendment to HKAS 32 Financial Instruments: Presentation – Classification of Rights Issues Document Reference and Title Instructions Explana ...

发布日期: 2019-03-25

File Type: pdf | Size: 523 KB

S027Champion

1 1 2 2 Section 1 Section 1 Section 1 Section 1 Section 1 Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive Summary Executive SummaryExecutive Summary ...

发布日期: 2018-02-13

File Type: pdf | Size: 2 MB

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HK(IFRIC)-Int 16 Hedges of a Net Investment in a Foreign Operation

Event Detail - MyCPA

JP mararthon results 2011

Results_Joint Professional Mararthon Competitions 2010_2

Results_Joint Professional Mararthon Competitions 2010_1

Results_Joint Professional Mararthon Competitions 2010

ED-IFRIC-D22

IFRIC_D22_Draft_Interpretation

ed_assetchange

update217

HKICPA_IFRIC_Int16

Court-free amalgamation

update053

hk(ifric)-int 16

Ren_Quarantine Package at RenaissanceAugOct 2022 Update 9 Aug

IFRIC_D22

hkas19-july

faq_amalg

ed-offsetting-financial-assets

lpa

lpa

A - Supplement (June 2012)

ssap02

snap_marco

i2c-ed-offsetting

20121106_ModuleA_PartII

ssap05

Internal Competition

ed_ias19

ssap22

HKAS 32_2023

Paper2

hkex

ssap15

ssap11

Draft_Technical_Correction_1

ms02iisg

Financial Ratio Analysis and Budget Preparation 2021 Level 2

Financial Reporting - commonly asked technical questions (Standards currently effective)

Financial Reporting - commonly asked technical questions (Standards issued but not yet effective)

p3

GST_Final_FSTB_App5

ED_FSP

ED-FSP

20141021_MPS_A_S2

hkas02

Court-free amalgamation

17JERCH

update070

S027Champion