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20141104_ETS_A_S3

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发布日期: 2014-11-05

File Type: pdf | Size: 2 MB

Selected Titles Exclusive for HKICPA Members Buy 1 – 2 titles get 10% off. Buy 3 or more titles get 15% off. Offer until 28 Feb, 2012. Update your library today. LexisNexisButterworths Hong Kong Compa ...

发布日期: 2011-12-23

File Type: pdf | Size: 1 MB

The Pier Hotel Flyer

Corporate Rates for Hong Kong Institute of Certified Public Accountants Nestled amidst on a tranquil pier away from the hustle and bustle, The Pier Hotel is located in Pak Sha Wan, where you may explo ...

File Type: pdf | Size: 939 KB

Financial Statements

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File Type: pdf | Size: 859 KB

Financial Statements

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File Type: pdf | Size: 863 KB

ag5

Merger Accounting for Common Control Combinations Accounting Guideline 5 AG 5 Issued November 2005 Effective upon issue This Accounting Guideline is to be replaced by Accounting Guideline 5 (Revised), ...

发布日期: 2019-03-25

File Type: pdf | Size: 139 KB

FE (Dec 15) Paper I_Question

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File Type: pdf | Size: 328 KB

s100913s

Fair Valuation and Financial ReportingFair Valuation and Financial ReportingFair Valuation and Financial Reporting Fair Valuation and Financial Reporting Fair Valuation and Financial ReportingFair Val ...

发布日期: 2010-06-28

File Type: pdf | Size: 174 KB

Financial statements

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File Type: pdf | Size: 1 MB

contentpage

i contents (7/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to July 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024 PREFACE AND FRAMEWORK Issue/(Revie ...

发布日期: 2019-03-25

File Type: pdf | Size: 275 KB

July 2016

*保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。查詢電話: 2487 3074 (100粒) 原價398 250 會員價原價428 270 (300粒)/(100粒) 新西蘭Manuka Honey 麥蘆卡蜂蜜* Unique Manuka Factor (UMF) 新西蘭Mussel Extract 青口素(100粒) 促進關節軟組織再生減輕關節因磨損所致的 ...

发布日期: 2015-06-24

File Type: pdf | Size: 3 MB

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 ...

File Type: pdf | Size: 719 KB

A - Workshop Material

1 Pre-Workshop Materials Financial Reporting 2 Workshop 1 Session 3 Resolving accounting issues You are required to research annual reports issued by listed companies in Hong Kong with the year ended ...

发布日期: 2012-03-27

File Type: pdf | Size: 132 KB

Mod A_ACC_STD_Dec19_Jun20_final

1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2019 Session and June 2020 Session The following is a list of standards /interpretati ...

File Type: pdf | Size: 236 KB

Form_accessories

Cufflinks CPA (code: CK0001) Wings (code: CK0002) CPA Wings (code:CK0003) HK300 HK300 HK350 德智(code: CK0004) 德智(black inlay) (code: CK0005) 毅群(code: CK0006) 毅群(black inlay) (code:CK0007) HK320 HK320 ...

发布日期: 2017-05-04

File Type: pdf | Size: 451 KB

Form_new items 2012_final

发布日期: 2014-07-09

File Type: pdf | Size: 336 KB

Financial_Statements

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...

发布日期: 2010-12-02

File Type: pdf | Size: 753 KB

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 ...

发布日期: 2013-08-14

File Type: pdf | Size: 219 KB

FE (Jun 15) Paper I_Answer

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File Type: pdf | Size: 339 KB

Module 11_LP_Vol 2

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File Type: pdf | Size: 12 MB

Presentation_Master

# Teenagers and Money (a survey from the “Rich Kid, Poor Kid” programme) Presented by: Susanna Chiu Date: 22 June 2005 Table of Contents Section 1: Context of the study 1.1 Objectives 4 1.2 Methodolog ...

File Type: ppt | Size: 1 MB

Module B Jun 18Question

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发布日期: 2019-02-15

File Type: pdf | Size: 151 KB

Module B (Jun 18)_Question

Module B (Jun 18)_Question Module B (June 2018 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 ...

File Type: pdf | Size: 151 KB

lucullus1

Lucullus Gourmet Shop, a renowned luxury brand of chocolate, hampers and cakes in Hong Kong for over three decades, is now offering special discount programs as follows: OOffffeerrss 1) Round-the-year ...

发布日期: 2010-11-05

File Type: pdf | Size: 121 KB

operation-report-2015

Compliance Operations Report 20152 Hong Kong Institute of CPAs Compliance Operations Report 2015 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...

发布日期: 2016-03-11

File Type: pdf | Size: 564 KB

compar2109

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2021 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

File Type: pdf | Size: 353 KB

Cir2012_member_flyer

-1 -R_09/2012 5-10% reduction on renewal rates for Life /CI /DI Free Influenza Vaccination # Group Personal Insurance Program 2012/2013 The Group Personal Insurance Program which is renewable on 1 Oc ...

发布日期: 2012-10-03

File Type: pdf | Size: 120 KB

App 4_201207

Appendix 4 Effect of proposals for salaries tax on progressive rates Examples of the dollar and percentage tax savings Example 1: Single person – no dependants or children Tax Income Actual 2007/08 Pr ...

发布日期: 2007-12-20

File Type: pdf | Size: 13 KB

Commentary on the 2008 Budget

The economy Real GDP growth in 2007 was 6.4%, compared with the original forecast of 4% - 5%. Although expected to slow in 2008, due to external economic factors, GDP growth this year was still foreca ...

发布日期: 2009-04-29

09-Financial

Financial Statements !Hong Kong Society of Accountants !"# 89 Report of the Auditors to the Members of Hong Kong Society of Accountants (incorporated in Hong Kong under the Professional Accountan ...

发布日期: 2000-11-24

File Type: pdf | Size: 2 MB

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20141104_ETS_A_S3

LN-orderform_111223

The Pier Hotel Flyer

Financial Statements

Financial Statements

ag5

FE (Dec 15) Paper I_Question

s100913s

Financial statements

contentpage

July 2016

M14 Pilot Paper

A - Workshop Material

Mod A_ACC_STD_Dec19_Jun20_final

Form_accessories

Form_new items 2012_final

Financial_Statements

fe-paper2-answer

FE (Jun 15) Paper I_Answer

Module 11_LP_Vol 2

Presentation_Master

Module B Jun 18Question

Module B (Jun 18)_Question

lucullus1

operation-report-2015

compar2109

Cir2012_member_flyer

App 4_201207

Commentary on the 2008 Budget

09-Financial