ED-IASB-PVI-PartII
DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appendices Comments to be submitted by 16 November 2007 May 2007DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appe ...
hlv-pe-sme-fdf-frs
Hong Kong Financial Reporting Standard for Private Entities Hong Kong Financial Reporting Standard for Private Entities Hong Kong Financial Reporting Standard for Private Entities Hong Kong Financial ...
DP_RevenueRecognition
December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...
ED-RevenueRecognition
December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...
acc_DP_RevenueRecognition
December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...
DP_RevenueRecognition
December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...
paper02a
1 P a g e RESTRICTED Submission date 20/07/2018 Potential implementation question During the May 2018 TRG meeting there was extensive discussion on Agenda Paper 5 on determining quantity of benefits ...
Exam Technique Seminar_Module B_20161027_for student
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hk-tax
(Revised inJul 2015) Page 1 P:\E&T\PEF\Aptitude Test\Syllabus\Sep 2013\Tax 09.2013.doc HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing can ...
Module A (Jun 13)_Question
Module A (Jun 13)_Question Module A (June 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 argumentation ...
Module A (Jun 13)_Question_revised
Module A (Jun 13)_Question_revised Module A (June 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 argum ...
Module A (Jun 13)_Question_revised_1
Module A (Jun 13)_Question_revised_1 Module A (June 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 arg ...
Module B (May 10)_Question
Module B (May 10)_Question Module B (May 2010 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 a ...
p3_2711
1 Accounting for premiums due after the end of the coverage period Background The amendments to IFRS 17 changed the definitions of the liability for remaining coverage (LfRC) and the liability for inc ...
Panelists_Report_Module_B_(Dec_14)_Final_1
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paper02_0716
VFA eligibility assessment for contracts written within a participating insurance fund Background 1. In Hong Kong, participating insurance contracts are typically written in participating insurance fu ...
ATTaxation Syllabus Updated on Jan 2023
(Revised in Jan 2023) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing candidates’ general knowledge of the principles of taxation in Ho ...
ATTaxation Syllabus Updated on Jan 2023Clean
(Revised in Jan 2023) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing candidates’ general knowledge of the principles of taxation in Ho ...
Hong Kong Taxation
(Revised in Jan 2024) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing candidates’ general knowledge of the principles of taxation in Ho ...
Hong Kong Taxation Mar 2024
(Revised in March 2024) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing candidates’ general knowledge of the principles of taxation in ...
AT-Taxation Syllabus
(Revised in Jan 2023) Page 1 HKICPA Aptitude Test – Syllabuses (For Reference Only) HONG KONG TAXATION Aims This paper aims at testing candidates’ general knowledge of the principles of taxation in Ho ...
MPS_D_PartI
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MPS_D_PartI
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 ...
MPS_D_PartI
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smefrf2019
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised February 2019March 2020) The SME-FRF & SME-FRS (Revised) has been update ...
tr
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised 2014) Issued August 2005 Revised February 2011 March 2014 Effective for a Qu ...
ed_sme13
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised [ ] 2013 Effective for a Qualifying Entity’s financial statements that which ...
update268
i Update No. 268 (Issued 14 December 2021) This update relates to the amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME- ...