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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 ...

发布日期: 2015-07-29

File Type: pdf | Size: 4 MB

SMP_AML_0619

Practical Guide to implementing AML/CFT Practical Guide to implementing AML/CFT Practical Guide to implementing AML/CFT Practical Guide to implementing AML/CFT Internal Policies, Procedures and Contro ...

发布日期: 2018-06-19

File Type: pdf | Size: 1 MB

Members_January Monthly Promotion

PRICE: HK680 MEMBER’S PRICE: HK612 Teeling Single Grain Irish Whiskey Recently awarded World’s Best Grain at the World Whiskies Awards, 2014, this Irish Whiskey is made through a unique process of dis ...

发布日期: 2016-01-19

File Type: pdf | Size: 3 MB

LexisNexis_2012 sale

LexisNexis Year-end Countdown Sale 20% Off on 60 titles and looseleafs of current editions. 50% Off on selected titles. Offer until Dec 24, 2012. Update your library today.Order Form Butterworths Hong ...

发布日期: 2012-11-22

File Type: pdf | Size: 656 KB

Interpretation 24 Revenue - Pre-completion Contracts for the Sale of Development Properties

Comment letters received on Interpretation 24 Revenue - Pre-completion Contracts for the Sale of Development Properties 2005

发布日期: 2009-03-27

Interpretation 24 Revenue - Pre-completion Contracts for the Sale of Development Properties

Comment letters received on Interpretation 24 Revenue - Pre-completion Contracts for the Sale of Development Properties 2005

发布日期: 2009-03-27

ss-ifrs-for-sme

1 UIFRS for SMEs UHKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has no ...

发布日期: 2009-10-23

File Type: pdf | Size: 1 MB

2_12_2013_ModuleA_Essay

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发布日期: 2013-12-11

File Type: pdf | Size: 937 KB

ss-ifrs-for-sme-v2

IFRS for SMEs HKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has not be ...

发布日期: 2009-10-19

File Type: pdf | Size: 956 KB

ss-ifrs-for-sme-v1

发布日期: 2009-10-06

File Type: pdf | Size: 428 KB

China Oversea_Corporate Social Responsibility Report 2014

China Overseas Land & Investment Ltd. Corporate Social Responsibility Report 02 05 06 08 09 10 11 13 14 16 17 18 21 21 24 29 30 32 Content Message from Chairman Message from Chairman Corporate Gov ...

发布日期: 2015-06-09

File Type: pdf | Size: 5 MB

HKFRS 5_2023

Non-current Assets Held for Sale and Discontinued Operations Hong Kong Financial Reporting Standard 5 HKFRS 5 Revised August 2022May 2024 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS ...

File Type: pdf | Size: 581 KB

IASB-ED04

Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONT ...

发布日期: 2003-07-04

File Type: pdf | Size: 154 KB

ed_lback

IFRS Standards Exposure Draft ED/2020/4 November 2020 Comments to be received by 29 March 2021 Lease Liability in a Sale and Leaseback Proposed amendment to IFRS 16Exposure Draft Lease Liability in a ...

File Type: pdf | Size: 263 KB

ED_IFRS_5

September 2008 EXPOSURE DRAFT Discontinued Operations Proposed amendments to IFRS 5 Comments to be received by 23 January 2009 Exposure Draft DISCONTINUED OPERATIONS (PROPOSED AMENDMENTS TO IFRS 5) Co ...

发布日期: 2008-09-24

File Type: pdf | Size: 367 KB

ED-IFRS-5

发布日期: 2008-09-24

File Type: pdf | Size: 367 KB

adm16

Amendments to HKFRS 16 Issued November 2022 Effective for annual periods beginning on or after 1 January 2024 Lease Liability in a Sale and Leaseback Amendments to HKFRS 16 LEASE LIABILITY IN A SALE A ...

File Type: pdf | Size: 501 KB

hkfrs5

Non -current Assets current Assetscurrent Assetscurrent Assets current Assets current Assetscurrent Assets current Assets Held for Sale andHeld for Sale and Held for Sale andHeld for Sale andHeld for ...

File Type: pdf | Size: 687 KB

IASB-ED04-ie

Draft Illustrative Examples ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATI ...

发布日期: 2003-07-04

File Type: pdf | Size: 75 KB

Submission_IFRIC_D21

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 11 October 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...

发布日期: 2007-10-18

File Type: pdf | Size: 123 KB

IASB-ED04-bc

Basis for Conclusions on Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AN ...

发布日期: 2003-07-04

File Type: pdf | Size: 128 KB

ED-IFRIC-D21

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D21 Real Estate Sales Comments to be received by 5 October 2007IFRIC Draft Interpretation D21 Real Estate S ...

发布日期: 2007-07-04

File Type: pdf | Size: 195 KB

IFRIC_D21_Draft_Interpretation

发布日期: 2007-07-04

File Type: pdf | Size: 195 KB

Module A (Dec 12) Workshop 1

Module A (Dec 12) Workshop 1 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...

File Type: pdf | Size: 2 MB

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 ...

发布日期: 2011-11-03

File Type: pdf | Size: 1 MB

ed_1028

Exposure Draft ED/2012/6 December 2012 Comments to be received by 23 April 2013 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Proposed amendments to IFRS 10 and ...

发布日期: 2012-12-13

File Type: pdf | Size: 122 KB

adm1028_2023

Amendments to HKFRS 10 and HKAS 28 Revised January 2016August 2022 Effective date to be determined Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to H ...

File Type: pdf | Size: 403 KB

sub_sslb

Page 1 of 8 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 March 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...

File Type: pdf | Size: 577 KB

update160

Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...

发布日期: 2019-03-25

File Type: pdf | Size: 631 KB

ed_1214improve

Exposure Draft ED/2013/11 December 2013 Comments to be received by 13 March 2014 Annual Improvements to IFRSs 2012–2014 CycleAnnual Improvements to IFRSs 2012–2014 Cycle Comments to be received by 13 ...

发布日期: 2013-12-11

File Type: pdf | Size: 160 KB

HKFRS 5 Non-current Assets Held for Sale and Discontinued Operations

20220809114324 52ad65caa0624a8cac7d54248b07442c_20220809114324 52ad65caa0624a8cac7d54248b07442c 52ad65caa0624a8cac7d54248b07442c_20220809114324 92968291 x Section 1: HKFRS 5 Non-current Assets Held fo ...

发布日期: 2021-03-22

update102

i Update No. 102 (Issued 21 December 2010) This Update relates to the issuance of: Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets Document Reference and Title Instru ...

发布日期: 2019-03-25

File Type: pdf | Size: 827 KB

Interpretation24_ED

DRAFT INTERPRETATION SSAP Interpretation 24 Revenue – Pre-Completion Contracts for the Sale of Development Properties 1 Contents SSAP Interpretation 24 Revenue – Pre-Completion Contracts for the Sale ...

发布日期: 2005-01-18

File Type: pdf | Size: 117 KB

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 ...

发布日期: 2017-07-31

File Type: pdf | Size: 788 KB

0756_DC order and Reasons for decision_edited

Proceedings No: D-12-0756F IN THE MATTER OF A Complaint made under section 34 (1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50)("PAO") and referred to the Discipl ...

发布日期: 2018-04-09

File Type: pdf | Size: 215 KB

hkas28_2011_pg21

INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 21 HKAS 28 (2011) (January 2017) profit or loss in the consolidated financial statements. Consequently, the Board decided that an entity should ...

发布日期: 2019-03-25

File Type: pdf | Size: 69 KB

ssap36

SSAP 36 (November 2002) 1 SSAP 36 STATEMENT OF STANDARD ACCOUNTING PRACTICE 36 AGRICULTURE (Issued November 2002) The standards, which have been set in bold italic type, should be read in the context ...

发布日期: 2004-08-21

File Type: pdf | Size: 200 KB

isab-ed4

By air-mail and e-mail Our. Ref.: C/FASC 24 October 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 4 Disposal of Non -c ...

发布日期: 2003-11-04

File Type: pdf | Size: 237 KB

MPS_D_PartI

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发布日期: 2019-01-10

File Type: pdf | Size: 1 MB

MPS_D_PartI

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 ...

发布日期: 2019-01-10

File Type: pdf | Size: 1 MB

MPS_D_PartI

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发布日期: 2018-10-23

File Type: pdf | Size: 1 MB

agriculture

Exposure Draft (ED) of a Proposed SSAP, Agriculture Comments to be received by 15 June 2002 Issued by the Financial Accounting Standards Committee Hong Kong Society of Accountants This proposed Statem ...

发布日期: 2002-08-23

File Type: pdf | Size: 83 KB

picig110119

Property, Infrastructure and Construction Interest Group (PICIG) Seminar Compulsory Sale under the Land (Compulsory Sale for Redevelopment) Ordinance, Cap. 545 Speaker Mr. Alan W.K. Cheung Partner, Lo ...

发布日期: 2010-12-16

File Type: pdf | Size: 162 KB

I2C_IFRS_5

10 November 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 5 – DISCONTINUED OPERATIONS Com ...

发布日期: 2008-12-18

File Type: pdf | Size: 57 KB

I2C-IFRS-5

发布日期: 2008-12-18

File Type: pdf | Size: 57 KB

EDSSAP-Int 24

1 31 January 2005 To: HKICPA members All companies listed in Hong Kong All other interested parties Draft Interpretation 24 Revenue – Pre-completion Contracts for the Sale of Development Properties Co ...

发布日期: 2005-01-31

File Type: pdf | Size: 163 KB

Module D 20140417 handouts

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Ms. Vanessa Ngoi 17 April 2014 Jun 2014 cohort – QPD Module Preparation Seminar www.corexams.com 1 Prepared by Vanessa Ngoi for Cor ...

发布日期: 2014-05-21

File Type: pdf | Size: 613 KB

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 ...

发布日期: 2015-05-07

File Type: pdf | Size: 1 MB

20150506_MPSII_D

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File Type: pdf | Size: 1 MB

090629_submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 29 June 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Discu ...

发布日期: 2009-06-30

File Type: pdf | Size: 88 KB

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Member_August Monthly Promotion

SMP_AML_0619

Members_January Monthly Promotion

LexisNexis_2012 sale

Interpretation 24 Revenue - Pre-completion Contracts for the Sale of Development Properties

Interpretation 24 Revenue - Pre-completion Contracts for the Sale of Development Properties

ss-ifrs-for-sme

2_12_2013_ModuleA_Essay

ss-ifrs-for-sme-v2

ss-ifrs-for-sme-v1

China Oversea_Corporate Social Responsibility Report 2014

HKFRS 5_2023

IASB-ED04

ed_lback

ED_IFRS_5

ED-IFRS-5

adm16

hkfrs5

IASB-ED04-ie

Submission_IFRIC_D21

IASB-ED04-bc

ED-IFRIC-D21

IFRIC_D21_Draft_Interpretation

Module A (Dec 12) Workshop 1

Module A Workshop 1

ed_1028

adm1028_2023

sub_sslb

update160

ed_1214improve

HKFRS 5 Non-current Assets Held for Sale and Discontinued Operations

update102

Interpretation24_ED

slides_170728

0756_DC order and Reasons for decision_edited

hkas28_2011_pg21

ssap36

isab-ed4

MPS_D_PartI

MPS_D_PartI

MPS_D_PartI

agriculture

picig110119

I2C_IFRS_5

I2C-IFRS-5

EDSSAP-Int 24

Module D 20140417 handouts

20150506_MPSII_D

20150506_MPSII_D

090629_submission