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Olimo Terms Conditions 2023

Olimo Terms Conditions 2023 Olimo Limited TERMS & CONDITIONS TERMS & CONDITIONS 1. Service is subject to availability and must be pre Service is subject to availability and must be pre Service ...

File Type: pdf | Size: 221 KB

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022 2022 General R32 Inverter Window Type Air-Conditioner -with remote controller Model : AMWB12NIC 1.5HP Suggest Retail Pric ...

File Type: pdf | Size: 828 KB

update037

Update No. 37 (Issued January 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i and iii and replace with new pages i and iii Revi ...

发布日期: 2019-03-25

File Type: pdf | Size: 545 KB

ED-D13

IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...

发布日期: 2005-02-24

File Type: pdf | Size: 97 KB

ifric-d13

发布日期: 2005-02-24

File Type: pdf | Size: 97 KB

ED06-bc

January 2004 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 6 Exploration for and Evaluation of Mineral Resources Comments to be received by 16 April 2004 International Accounting Standards Board ED6 Basi ...

发布日期: 2003-12-19

File Type: pdf | Size: 284 KB

2016eng

Update on Standard Convergence (6 June 2016) In December 2015, the MoF issued for public comment an exposure draft that proposes a new standard on revenue. Our analysis of the exposure draft indicates ...

发布日期: 2016-06-06

File Type: pdf | Size: 221 KB

2015eng

Update on Standard Convergence (7 May 2015) As reported in the last update dated 7 April 2014, the China Ministry of Finance (MoF) was in the process of finalising its exposure draft, of which public ...

发布日期: 2015-05-07

File Type: pdf | Size: 228 KB

Cir_2011(1-4)

Cir_2011(1-4) CPA CPA CPA Basketball Competition Basketball Competition Basketball Competition Basketball Competition 201 1 Date s Saturday, Saturday, Saturday, 14 May 20 May 20May 20 11 (1st match 1s ...

File Type: pdf | Size: 200 KB

COVID-19_Pandemic_Survey_for_PAIBs

The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...

File Type: pdf | Size: 1022 KB

Mod D Outline_Amendment

Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 11 3. Negotia ...

发布日期: 2012-10-31

File Type: pdf | Size: 95 KB

D1

Taxation vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Profits tax Group exercise Ch.3, 8 & 1 ...

发布日期: 2012-09-24

File Type: pdf | Size: 91 KB

sem-hkfrs-update-2009-10

Date 4 March 2010, Thursday Time 6:30 p.m. – 9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UR 8, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong. Speaker Mr. LAM Chi Yuen, Nelson FCPA ...

发布日期: 2010-01-20

File Type: pdf | Size: 91 KB

Legal_Pronouncements_2002

摘錄自中國註冊會計師協會編印的《法規信息資料》* An extract from the table of content of a CICPA's magazine on PRC departmental circulars and regulations 目錄頒布日期2002年第1期國務院辦公廳關於利用計算機信息系統開展審計工作有關問題的通知(國辦發[2001]88號) 16/11/2 ...

发布日期: 2009-05-14

File Type: pdf | Size: 167 KB

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

发布日期: 2015-10-28

File Type: pdf | Size: 1 MB

Module D_MPS_Part 2

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File Type: pdf | Size: 1 MB

update048

Update No. 48 (Issued January 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the replaced pages i -iv. Revised con ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

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

tls14

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

发布日期: 2014-01-27

File Type: pdf | Size: 3 MB

pn840rev

PN 840 (Revised) Issued August 2016; revised February 2023 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rul ...

发布日期: 2019-03-25

File Type: pdf | Size: 486 KB

20121025_ModuleB_PartII

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发布日期: 2012-10-25

File Type: pdf | Size: 1009 KB

212247 HKICPAChi ESSfinal

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File Type: pdf | Size: 6 MB

Chi Annual Report 2021

2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...

File Type: pdf | Size: 6 MB

pn840revref

PN 840 (Revised) Issued August 2016 Effective from 1 July 2016 Reporting on Solicitors' Accounts under the Solicitors' Accounts Rules and the Accountant's Report Rules Practice Note 840 (R ...

File Type: pdf | Size: 306 KB

311n18

HKFRS 18 Issued July Revised September 2024 Presentation and Disclosure in Financial Statements Hong Kong Financial Reporting Standard 18 PRESENTATION AND DISCLOSURE IN FINANCIAL STATEMENTS Copyright ...

File Type: pdf | Size: 3 MB

update075

Update No. 75 (Issued 29 December 2009) This Update relates to the issuance of: • Amendment to HK-Int 4 -Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases Document ...

发布日期: 2019-03-25

File Type: pdf | Size: 708 KB

04052014tls

发布日期: 2014-04-03

File Type: pdf | Size: 482 KB

techwatch120

TechWatch updates you on technical developments in financial reporting, auditing, ethics, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Content ...

发布日期: 2012-10-09

File Type: pdf | Size: 244 KB

techwatch120

发布日期: 2012-10-09

File Type: pdf | Size: 244 KB

tech-training-program

Technical Training Programme June – December 2010 Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programm ...

发布日期: 2010-05-12

File Type: pdf | Size: 413 KB

practice_review_procedures_manual

1 Important Note Below are the contents of the questionnaire for your easy reference. Please note that the questionnaire is required to be done on-line and hard copy submission would not be accepted. ...

发布日期: 2010-03-17

File Type: pdf | Size: 1 MB

0604

Financial Reporting Standards Committee Meeting summary – April 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 April 2006. Members of the Committee present were: Me ...

发布日期: 2006-05-11

File Type: pdf | Size: 63 KB

FRSCMS-Apr

发布日期: 2006-05-11

File Type: pdf | Size: 63 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

Panelists Report_Module C (Dec 15)_Final

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File Type: pdf | Size: 228 KB

Panelists Report_Module C (Dec 15)_Final_1

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Panelists_Report_Mod_C_(Dec_16)_Final

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File Type: pdf | Size: 217 KB

update214

i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...

发布日期: 2019-03-25

File Type: pdf | Size: 385 KB

update174

i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...

发布日期: 2019-03-25

File Type: pdf | Size: 686 KB

ttsq_3run

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2012-02-17

File Type: pdf | Size: 1 MB

ttsq1pe

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

发布日期: 2012-01-04

File Type: pdf | Size: 1 MB

nss-report-meeting_apr

REPORT OF THE MEETING OF NATIONAL STANDARD-SETTERS (NSS) 8-9 APRIL 2009 The NSS group met in Johannesburg on 8-9 April 2009 and considered the agenda items set out below. Background The NSS is a group ...

发布日期: 2009-04-27

File Type: pdf | Size: 117 KB

Module D (Dec 15)_Answer

Module D (Dec 15)_Answer Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing Gui ...

File Type: pdf | Size: 204 KB

Module D (Dec 15)_Answer_1

Module D (Dec 15)_Answer_1 Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing G ...

File Type: pdf | Size: 204 KB

update262

i Update No. 262 (Issued 8 June 2021) This Update relates to the publication of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to HKAS 12 Income Taxes). D ...

File Type: pdf | Size: 566 KB

2018_CNY_promotion

Order Date: Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Retail (HK) Promotion (HK) Qty (coupon) Total (HK) Recipient Address: 鴻運年糕Chinese Pudding 138 116 原隻30頭鮑魚銀裝盆菜(6位) Poon Choi with 6 Abalon ...

发布日期: 2017-11-29

File Type: pdf | Size: 3 MB

Projection

房地產、基建及建造業興趣小組晚間研討會日期： 2017年11月15日(星期三) 時間：晚上6:30 – 8:00 講者：中華太極智慧學院院長楊雲中先生題目：太極文化•養生•減壓講座 Hong Kong Institute of Certified Public Accountants, 2017. All rights reserved. 太極拳世界上最完美的運動。將氣功，武術，體操，哲學，文 ...

发布日期: 2017-11-16

File Type: pdf | Size: 113 KB

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Olimo Terms Conditions 2023

Hong Kong Institute of Certified Public Accountants Members Offer Jul Sep 2022

update037

ED-D13

ifric-d13

ED06-bc

2016eng

2015eng

Cir_2011(1-4)

COVID-19_Pandemic_Survey_for_PAIBs

COVID-19_Pandemic_Survey_for_PAIBs

COVID-19 Pandemic Survey for PAIBs

COVID-19 Pandemic Survey for PAIBs

Mod D Outline_Amendment

D1

sem-hkfrs-update-2009-10

Legal_Pronouncements_2002

Module D_MPS_Part 2

Module D_MPS_Part 2

update048

update102

tls14

pn840rev

20121025_ModuleB_PartII

212247 HKICPAChi ESSfinal

Chi Annual Report 2021

pn840revref

311n18

update075

04052014tls

techwatch120

techwatch120

tech-training-program

practice_review_procedures_manual

0604

FRSCMS-Apr

EDSSAP-Int 24

Panelists Report_Module C (Dec 15)_Final

Panelists Report_Module C (Dec 15)_Final_1

Panelists_Report_Mod_C_(Dec_16)_Final

update214

update174

ttsq_3run

ttsq1pe

nss-report-meeting_apr

Module D (Dec 15)_Answer

Module D (Dec 15)_Answer_1

update262

2018_CNY_promotion

Projection