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20150507_ETSI_A

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发布日期: 2015-05-08

File Type: pdf | Size: 2 MB

6 July 2011 By fax (2121 0420) and by hand Our Ref.: C/TXG, M78134 Hon Paul Chan Mo-po, MH, JP Chairman Bills Committee on Inland Revenue (Amendment) (No.2) Bill 2011 Legislative Council Building 8 Ja ...

发布日期: 2011-07-11

File Type: pdf | Size: 172 KB

LN_Hopewell_Crazy_sale_flyer_(HKICPA)

LN_Hopewell_Crazy_sale_flyer_(HKICPA) LexisNexis Hopewell Crazy Sale Date: 20th-22nd November, 2013 Time: 11:00am -7:00pm Venue: LexisNexis office Address: 3901, 39/F Hopewell center,Wan Chai, Hong Ko ...

File Type: pdf | Size: 621 KB

PC-Tax Syllabus

PC -Taxation Syllabus (Applicable to the June 2024 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Taxation Syllabus This document ...

File Type: pdf | Size: 255 KB

PC-Taxation-Syllabus-June2023-session

PC -Taxation Syllabus (Applicable to the June 2023 session and onwards) 1 Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") – Taxation Syllabus This document ...

File Type: pdf | Size: 255 KB

Case question 2008

Hong Kong Institute of CPAs – All Copyright Reserved 1 Qualification Programme (QP) Case Analysis Competition 2008 The Case It was June 2007 and Paul Tan was discussing with Board Chairman, James Yeun ...

发布日期: 2008-08-13

File Type: pdf | Size: 370 KB

0406

Page 1 of 2 Financial Accounting Standards Committee Meeting summary – July 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 14 July 2004. Present at the Committee’s meet ...

发布日期: 2004-09-08

File Type: pdf | Size: 34 KB

FRSCMS-Jul

发布日期: 2004-09-08

File Type: pdf | Size: 34 KB

Financial_Statements

A N N U A L R E P O R T 2 0 0 3 89 ! Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...

发布日期: 2003-11-13

File Type: pdf | Size: 2 MB

s151202s

HKICPA seminar: Competition Ordinance for SMEs Programme Code: S151202S The Competition Ordinance (Cap. 619) will become effective on 14 December 2015 and is expected to have major impacts on the busi ...

发布日期: 2015-11-04

File Type: pdf | Size: 283 KB

Module D 20140430 upload

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发布日期: 2014-05-22

File Type: pdf | Size: 352 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

I2C-ClassificationMeasurement

16 July 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ON FINANCIAL INSTRUMENTS: CLASSIFICATION AND MEASUREMENT Comments ...

发布日期: 2009-07-16

File Type: pdf | Size: 360 KB

update120

i Update No. 120 (Issued 25 July 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...

发布日期: 2019-03-25

File Type: pdf | Size: 8 MB

Completed Flyer S160613S

HKICPA seminar: Competition Ordinance for SMEs (Re-run) Programme Code: S160613S The Competition Ordinance (Cap. 619) has become effective since 14 December 2015 and is expected to have major impacts ...

发布日期: 2016-05-05

File Type: pdf | Size: 283 KB

Financial Statements

93 FINANCIAL STATEMENTS 94 REPORT OF THE AUDITORS !" To the Members of HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...

发布日期: 2001-11-14

File Type: pdf | Size: 3 MB

ed8ig

January 2006 DRAFT IMPLEMENTATION GUIDANCE ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Implementation Guidance International Accounting Standards BoardDraft Implementation Guida ...

发布日期: 2006-01-11

File Type: pdf | Size: 252 KB

ED-IASB-ED8ig

发布日期: 2006-01-11

File Type: pdf | Size: 252 KB

Module B (Dec 13)_Question_1

Module B (Dec 13)_Question_1 Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumen ...

File Type: pdf | Size: 205 KB

Module B (Dec 13)_Question

Module B (Dec 13)_Question Module B (December 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

File Type: pdf | Size: 205 KB

ird-budget

23 May 2011 By fax (2121 0420) and by hand Your Ref.: CBI/BC/4/10 Our Ref.: C/TXG, M77351 Hon Paul Chan Mo-po, MH, JP Chairman Bills Committee on Inland Revenue (Amendment) (No.2) Bill 2011 Legislativ ...

发布日期: 2011-05-25

File Type: pdf | Size: 103 KB

12financial Statements

74 Hong Kong Society of Accountants • Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audi ...

发布日期: 2002-11-15

File Type: pdf | Size: 1 MB

HKAS07cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 7 Cash Flow Statements 2 Contents Hong Kong Accounting Standard 7 Cash Flow Statements paragraphs OBJECTIVE SCOPE 1 – 3 BENEFITS OF CASH FLOW INFORMATION ...

发布日期: 2004-06-14

File Type: pdf | Size: 165 KB

IAS1_Amendment

March 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 1 Presentation of Financial Statements A Revised Presentation Comments to be received by 17 July 2006 International Accounting Standards BoardEx ...

发布日期: 2006-03-04

File Type: pdf | Size: 780 KB

ED-IAS1-FS

发布日期: 2006-03-04

File Type: pdf | Size: 780 KB

Module A (Jun 14)_Answer

Module A (Jun 14)_Answer Module A (June 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of PHL From : Karen Lam, Accounting Manager Date : dd/mm/yyy ...

File Type: pdf | Size: 119 KB

20121122_ModuleD_Case

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发布日期: 2012-12-05

File Type: pdf | Size: 2 MB

tfp121212s

Indirect Tax Handling on Assets Restructuring in Mainland China Programme Code: TFP121212S In a typical PRC asset restructuring (i.e. reorganization of assets and liabilities, generally via merger, sp ...

发布日期: 2012-11-13

File Type: pdf | Size: 255 KB

PR_20181016_EN

1 Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (HONG KONG, 16 October 2018) A Disciplinary Committee of the Hong Kong Institute o ...

发布日期: 2018-10-16

File Type: pdf | Size: 163 KB

ed-hedge-accounting

Hedge Accounting Comments to be received by 9 March 2011 December 2010 Exposure Draft ED/2010/13Exposure Draft HEDGE ACCOUNTING Comments to be received by 9 March 2011 ED/2010/13This exposure draft He ...

发布日期: 2010-12-08

File Type: pdf | Size: 395 KB

04-2008

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – April 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 1 April 2008. Members of the Committee prese ...

发布日期: 2008-05-13

File Type: pdf | Size: 42 KB

FRSCMS-Apr

发布日期: 2008-05-13

File Type: pdf | Size: 42 KB

MPS_D_PartII

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发布日期: 2019-01-10

File Type: pdf | Size: 815 KB

MPS_D_PartII

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: 815 KB

MPS_D_PartII

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File Type: pdf | Size: 812 KB

update 261

Update No. 261 (Issued 10 May 2021) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revise ...

File Type: pdf | Size: 547 KB

Module C (Jun 17)_Question

Module C (Jun 17)_Question Module C (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 155 KB

1_304

HK1_4987918_1 Arrangement to Cover the Incapacity or Death of a Sole Practitioner General Guidance STATEMENT 1.304 Revised October 2001; September 2004 (name change); May 2021 ARRANGEMENTS TO COVER TH ...

发布日期: 2019-03-25

File Type: pdf | Size: 394 KB

ED-IFRS1nIAS27

December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements Cost of an In ...

发布日期: 2007-12-07

File Type: pdf | Size: 357 KB

IASB_ED_IFRS1_IAS27

发布日期: 2007-12-07

File Type: pdf | Size: 357 KB

nas23yr

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards issued that are applicable to December 2023 year-end Standards affected New standard and amendments relate to Member ...

File Type: pdf | Size: 352 KB

nas0123

Hong Kong Financial Reporting Standards Update Section I. New and amended Standards issued that are applicable to accounting periods beginning on or after 1 January 2023 Standards affected New standar ...

File Type: pdf | Size: 353 KB

120220

Corporate Finance Interest Group (CFIG) lunch seminar – Strategies for Selling a Business About the topic The speaker, Adrian Bradbury, Managing Director – Corporate Finance, M&A and Private Equit ...

发布日期: 2012-02-14

File Type: pdf | Size: 169 KB

submission_04

Our Ref.: C/FASC 12 January 2005 The Hon. Audrey Eu, SC, JP Chairwoman Bills Committee on Companies (Amendment) Bill 2004 The Legislative Council Legislative Council Building 8 Jackson Road Central Ho ...

发布日期: 2005-01-12

File Type: pdf | Size: 130 KB

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

update082

i Update No. 82 (Issued 30 April 2010) Final Standard – HKFRS for Private Entities Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page iv. Di ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

Module_D_Supplement_20182

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication ...

发布日期: 2018-08-22

File Type: pdf | Size: 621 KB

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20150507_ETSI_A

sub-ir-bill

LN_Hopewell_Crazy_sale_flyer_(HKICPA)

PC-Tax Syllabus

PC-Taxation-Syllabus-June2023-session

Case question 2008

0406

FRSCMS-Jul

Financial_Statements

s151202s

Module D 20140430 upload

ssap15

I2C-ClassificationMeasurement

update120

Completed Flyer S160613S

Financial Statements

ed8ig

ED-IASB-ED8ig

Module B (Dec 13)_Question_1

Module B (Dec 13)_Question

ird-budget

12financial Statements

HKAS07cl

IAS1_Amendment

ED-IAS1-FS

Module A (Jun 14)_Answer

20121122_ModuleD_Case

tfp121212s

PR_20181016_EN

ed-hedge-accounting

04-2008

FRSCMS-Apr

MPS_D_PartII

MPS_D_PartII

MPS_D_PartII

update 261

Module C (Jun 17)_Question

1_304

ED-IFRS1nIAS27

IASB_ED_IFRS1_IAS27

nas23yr

nas0123

120220

submission_04

ssap02

update082

Module_D_Supplement_20182

Module_D_Supplement_20182

hksicint 32

Panelists_Report_Mod_D_(Jun_17)_Final