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20122_MD_Comparison

August 2012 1 HKICPA Qualification Programme Module D Learning Pack Overall update: 1. The chapter summaries (Topic recaps) have been replaced by chapter summary diagrams. 2. Added exam questions from ...

发布日期: 2012-08-23

File Type: pdf | Size: 39 KB

techwatch91

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

发布日期: 2010-05-10

File Type: pdf | Size: 434 KB

techwatch91

发布日期: 2010-05-10

File Type: pdf | Size: 434 KB

update193

i Update No. 193 (Issued 29 December 2016) VOLUME II The following amendments were previously set out in the Appendix to the Standards as they were not yet effective. These amendments are applicable f ...

发布日期: 2019-03-25

File Type: pdf | Size: 5 MB

techwatch86

发布日期: 2009-12-07

File Type: pdf | Size: 598 KB

techwatch86

发布日期: 2009-12-07

File Type: pdf | Size: 598 KB

MPS_D_PartII

1 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 s ...

发布日期: 2017-11-07

File Type: pdf | Size: 903 KB

MPS_D_PartII

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File Type: pdf | Size: 899 KB

Mod D (Jun 11) Student Notes

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File Type: pdf | Size: 192 KB

Mod D (Jun 11) Student Notes_1

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File Type: pdf | Size: 192 KB

private-entities

HKFRS for Private Entities HKFRS for Private Entities Hong Kong Financial Reporting Standards Proposed to be issued on 30 April 2010 HKFRS for Private Entities is effective immediately upon release. E ...

发布日期: 2010-01-20

File Type: pdf | Size: 1 MB

update099

i Update No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...

发布日期: 2019-03-25

File Type: pdf | Size: 281 KB

techwatch61

发布日期: 2007-11-08

File Type: pdf | Size: 307 KB

FE (Dec 16) Paper I_Answer

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File Type: pdf | Size: 249 KB

FE (Dec 16) Paper I_Answer_1

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File Type: pdf | Size: 249 KB

FE (Dec 16) Paper I_Answer

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File Type: pdf | Size: 249 KB

20150415_SharingForum_MD

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发布日期: 2015-04-23

File Type: pdf | Size: 938 KB

Module D (Dec 11)_Answer

Module D (Dec 11)_Answer Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a t ...

File Type: pdf | Size: 162 KB

Module D (Dec 11)_Answer_1

Module D (Dec 11)_Answer_1 Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a ...

File Type: pdf | Size: 162 KB

Module A Jun 18Answer

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发布日期: 2019-02-15

File Type: pdf | Size: 408 KB

Module A (Jun 18)_Answer

Module A (Jun 18)_Answer Module A (June 2018 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Jody Wong, Chief Executive Officer From : Philip Chan, Accounting Manager ...

File Type: pdf | Size: 408 KB

cfig111128

Corporate Finance Interest Group (CFIG) lunch seminar IPO Success Factors About the topic Mr. Philippe Espinasse, author of IPO: A Global Guide , a recently published practical guide to conducting an ...

发布日期: 2011-11-14

File Type: pdf | Size: 183 KB

cfig111117

发布日期: 2011-10-07

File Type: pdf | Size: 184 KB

Module D (Dec 2017)_Answer

Module D (Dec 2017)_Answer Module D (December 2017 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”), salaries tax shall ...

File Type: pdf | Size: 229 KB

ETS_Module C

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: 2017-11-16

File Type: pdf | Size: 920 KB

ETS_Module C

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File Type: pdf | Size: 895 KB

Module A_Feb 10_Answer_2

Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...

发布日期: 2010-08-05

File Type: pdf | Size: 74 KB

Module A_Feb 10_Answer_1

发布日期: 2010-08-05

File Type: pdf | Size: 74 KB

Module A_Feb 10_Answer

发布日期: 2010-08-05

File Type: pdf | Size: 74 KB

Enhanced QP Syllabus (new)_111025

Enhanced QP Syllabus (new)_111025 Copyright Hong Kong Institute of Certified Public Accountants Published in 2009 1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examinatio ...

File Type: pdf | Size: 228 KB

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

ed-revenue

November 2011 Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 2012Exposure Draft Revenu ...

发布日期: 2011-11-14

File Type: pdf | Size: 470 KB

Aplus_News_6

October 2009 A Plus [ 11 ]Preventing another Lehman minibonds debacleSFC seeks changes to protect investors and boost disclosure rules In its latest efforts to boost the yuan’s international status, ...

发布日期: 2009-10-09

File Type: pdf | Size: 135 KB

update046

Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...

发布日期: 2019-03-25

File Type: pdf | Size: 946 KB

revised-qp-syl

Copyright Hong Kong Institute of Certified Public Accountants Published in 2009 1 OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is ...

发布日期: 2010-06-29

File Type: pdf | Size: 228 KB

Supplement_D_1

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发布日期: 2014-09-02

File Type: pdf | Size: 491 KB

Supplement_D

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发布日期: 2014-09-02

File Type: pdf | Size: 491 KB

Supplement_D

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发布日期: 2014-09-02

File Type: pdf | Size: 491 KB

FE (Jun 15) Paper II_Answer

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File Type: pdf | Size: 303 KB

in19_draft

-1 -HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Issued for comment by 15 July 2002 DRAFT Interpretation [19] Intangible ...

发布日期: 2002-05-24

File Type: pdf | Size: 112 KB

interpretation19

Interpretation 19 (October 2002) 1 MEMBERS' HANDBOOK HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 19 I ...

发布日期: 2004-05-28

File Type: pdf | Size: 116 KB

FE (Dec 14) Paper I_Answer

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File Type: pdf | Size: 355 KB

update157

i Update No. 157 (Issued 15 September 2014) This Update relates to the publication of: Equity Method in Separate Financial Statements (Amendments to HKAS 27 Separate Financial Statements) Document Re ...

发布日期: 2019-03-25

File Type: pdf | Size: 961 KB

Module C

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

发布日期: 2014-02-17

File Type: pdf | Size: 553 KB

Knafo JOA Article on GAA Succession Planning Survery Results - November

Succession Challenges for U. S. CPA Firms to Tackle Global Accounting Alliance survey shows the need for practice-continuation planning is reaching a critical point. by Jim Knafo, CPA, CGMA, and Anita ...

发布日期: 2014-10-06

File Type: pdf | Size: 3 MB

ed_bplan1

Exposure Draft ED/2013/8 June 2013 Comments to be received by 28 October 2013 Agriculture: Bearer Plants Proposed amendments to IAS 16 and IAS 41Agriculture: Bearer Plants Proposed amendments to IAS 1 ...

发布日期: 2013-06-25

File Type: pdf | Size: 203 KB

ecarticle

1 Code of Ethics: Case studies for PAIB and PAIP The Code of Ethics for Professional Accountants (Code) applies to all Institute members. Chapter A of the Code is based on the International Ethics Sta ...

File Type: pdf | Size: 480 KB

Module 6

Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...

File Type: pdf | Size: 858 KB

DC order_ D-16-1181F_25May2018_edited

IN THE MATEER OF A Complaint made under Section 34(, A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the ...

发布日期: 2018-05-30

File Type: pdf | Size: 300 KB

contentpage

i contents (3/09) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to March 2009) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kong Financial Reporting Standards ............. ...

发布日期: 2009-03-18

File Type: pdf | Size: 85 KB

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private-entities

update099

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FE (Dec 16) Paper I_Answer

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FE (Dec 16) Paper I_Answer

20150415_SharingForum_MD

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cfig111128

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Module D (Dec 2017)_Answer

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Enhanced QP Syllabus (new)_111025

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Knafo JOA Article on GAA Succession Planning Survery Results - November

ed_bplan1

ecarticle

Module 6

DC order_ D-16-1181F_25May2018_edited

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