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list2109

Hong Kong Financial Reporting Standards Update Section I. Amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2021 Standards affected New standard and am ...

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newad2112

Hong Kong Financial Reporting Standards Update Section I. Amended Standards issued that are applicable to December 2021 year-end Standards affected New standard and amendments relate to Members' H ...

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nas1221

Hong Kong Financial Reporting Standards Update Section I. Amended Standards and Accounting Guideline issued that are applicable to December 2022 year-end Standards affected New standard and amendments ...

File Type: pdf | Size: 138 KB

nas226

Hong Kong Financial Reporting Standards Update Section I. Amended Standards and Accounting Guideline issued that are applicable to accounting periods beginning on or after 1 January 2022 Standards aff ...

File Type: pdf | Size: 356 KB

Proxy Form 2023

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candidate4

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Ren_Dynasty Festive Delights 2023

2023 DYNASTY CANTONESE FESTIVE DELIGHTS -ORDER FORM 2023 滿福樓賀年精選– 訂購表格Please complete the order form and revert via email at rhi.hkghv.dynasty@renaissancehotels.com or via fax at (852) 3178 9323 如欲訂購， ...

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update208

i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...

发布日期: 2019-03-25

File Type: pdf | Size: 687 KB

Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer_1 Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as a ...

File Type: pdf | Size: 472 KB

Module A (Jun 2016)_Answer

Module A (Jun 2016)_Answer Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as at ...

File Type: pdf | Size: 473 KB

CPD_record-form_specimen_pie

1 SPECIMEN CPD RECORD FORM The purpose of the specimen CPD Record form below is to help members maintain their own CPD details. It must be stressed that this record is for guidance only and the exampl ...

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CPD_record-form_specimen_v3_support

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CPDrecordformspecimenv31support

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Ref_Best Written Report

Best Written Report 2016 QP Case Analysis Competition (HK) Leading a GOOD LIFE Love. Innovative. Faithful. Energetic QP Case Analysis Competition 2016 HKICPACONTENTS PAGES REPORT OVERVIEW 2 Executive ...

发布日期: 2017-03-01

File Type: pdf | Size: 7 MB

rfi_ag5

5 August 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Accounting Guideline 5 Merger Accounting for Com ...

发布日期: 2016-08-04

File Type: pdf | Size: 420 KB

qpg-mepe

Hong Kong Institute of Certified Public Accountants (Incorporated by the Professional Accountants Ordinance, Cap. 50) Prospective Member’s Record of Practical Experience for Membership Admission (For ...

File Type: pdf | Size: 423 KB

0427agenda

MEETING OF THE HONG KONG INSURANCE IMPLEMENTATION SUPPORT GROUP Date: April 27, 2018 Time: 9am Venue: Conference Room, 37th floor, Wu Chung House, 213 Queen's Road East, Wanchai AGENDA ITEM PAPER ...

发布日期: 2018-04-23

File Type: pdf | Size: 40 KB

e3_13

RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Election of Restructuring and Insolvency Faculty (RIF) Executive Committee Members 2013 ELECTION TIMETABLE The following is a timet ...

发布日期: 2013-10-15

File Type: pdf | Size: 51 KB

e3_12

RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs Election of Restructuring and Insolvency Faculty (RIF) Executive Committee Members 2012 ELECTION TIMETABLE The following is a timet ...

发布日期: 2012-10-12

File Type: pdf | Size: 51 KB

Student Registration

What kind of qualifications can be considered for obtaining exemption from the Associate Modules Any Subject to the institute's qualification assessment, completion of academic qualification of Hi ...

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Does HK Interpretation 5 apply Does HK Int 5 (Revised) apply to companies using (i) HKFRS for Private Entities and (ii) Small and Medium-sized Entity Financial Reporting Standard? Answer: Yes. Both HK ...

发布日期: 2020-11-09

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

q4Does HK Interpretation 5 apply to a set of financial statements relating to a period ending Answer: Yes. Both HKFRS for Private Entities (paragraph 4.7(d)) and Small and Medium-sized Entity Financia ...

发布日期: 2019-04-25

ed-fs-classification

8 September 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties Invitation to Comment on Exposure Draft of Hong Kong Interpretation 5 Presentation of Financial Statements ...

发布日期: 2010-09-08

File Type: pdf | Size: 196 KB

Module B (Jun 17)_Question

Module B (Jun 17)_Question Module B (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 argumentation ...

File Type: pdf | Size: 178 KB

Module B (Jun 16)_Question

Module B (Jun 16)_Question Module B (June 2016 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 ...

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Module B (Jun 16)_Question_1

Module B (Jun 16)_Question_1 Module B (June 2016 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 148 KB

FE (Dec 16) Paper II Panelists Report_Final

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File Type: pdf | Size: 212 KB

2018_Exam Review_Paper 1

Hong Kong Institute of Certified Public Accountants (香港會計師公會) AND Hong Kong Association for Business Education (香港商業教育學會) Pre-exam. Technique Seminar (應試前技巧工作坊) Business, Accounting and Financial Stud ...

File Type: pdf | Size: 2 MB

update198

i Update No. 198 (Issued 24 March 2017) This Update relates to the publication of Annual Improvements to HKFRSs 2014-2016 Cycle. Document Reference and Title Instructions Explanations VOLUME II Conten ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

HKICPA Membership Survey 2016

2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...

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list2109

newad2112

nas1221

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Proxy Form 2023

candidate4

Ren_Dynasty Festive Delights 2023

update208

Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer

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CPDrecordformspecimenv31support

Ref_Best Written Report

rfi_ag5

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0427agenda

e3_13

e3_12

Student Registration

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

ed-fs-classification

Module B (Jun 17)_Question

Module B (Jun 16)_Question

Module B (Jun 16)_Question_1

FE (Dec 16) Paper II Panelists Report_Final

2018_Exam Review_Paper 1

update198

HKICPA Membership Survey 2016