rp_goodwill20
Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...
Module D Taxation Part 3
Taxation 474 (ii) authorises another person to take a conveyance of immovable property that is subject to the other instrument; except where a nomination is made, or a direction is given, in favour of ...
Module A 6th Edition Learning Pack_Part 1
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framework18
Conceptual Framework for Financial Reporting Conceptual Framework Revised August 2020September 2022 CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING Copyright 2 CONCEPTUAL FRAMEWORK (2022) COPYRIGHT Cop ...
update088
i Update No. 88 (Issued 30 June 2010) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i to ii and replace with the new pages i to ii. Re ...
hkfrs8
Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised November 2016August 2022 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Cer ...
update071
Update No. 71 (Issued October 2009) This Update contains the fourth part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kon ...
Module B_20140415 handouts
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Annual_report_eng
The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...
E&Y 30-Aug-02
E&Y 30-Aug-02 . ..*"'1t o{f- '!' .!;{;!.10 ;f.71ek.i t 15ft, of: 'It : (852) 1(2846 9888 -A-: (852) 128684432 5/F Hutchison House '0 Harcourt Road:entral, Hong Kong'h ...
bc_inc
IFRS Standards Exposure Draft ED/2019/4 Basis for Conclusions June 2019 Comments to be received by 25 September 2019 Amendments to IFRS 17Basis for Conclusions on Exposure Draft Amendments to IFRS 17T ...
HKFRS 8_2023
Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised August 2022May 2024 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certifie ...
update 273
i Update No. 273 (Issued 18 May 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i to vii ...
update212
i Update No. 212 (Issued 9 January 2018) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and replace with the revised pages i, ...
ED_FSP
International Accounting Standards Board October 2008 DISCUSSION PAPER Preliminary Views on Financial Statement Presentation Comments to be submitted by 14 April 2009 Discussion Paper Preliminary View ...
ED-FSP
International Accounting Standards Board October 2008 DISCUSSION PAPER Preliminary Views on Financial Statement Presentation Comments to be submitted by 14 April 2009 Discussion Paper Preliminary View ...
Module B 6th Edition Learning Pack_Part 2
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Module B Corporate Financing_Part 2
Corporate Financing 478 ABC Company 29 minutes ABC Company is considering investing in a machine that costs 800,000. The incremental pre-tax financial impacts are summarised below: Year 0 1 2 3 4 5 In ...
Module B (5th edition)_Part 2
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tk273
Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Amended Preface Issued July 2012; revised July 2020, January 2021, May 2022 AME ...
Module D Taxation Flashcards Fourth Edition
Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...
Flashcard_Module D(5th edition)
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Quality Assurance Report 2019
QUALITY ASSURANCE Embracing Changes 2019 Annual ReportCONTENTS Foreword 2 Oversight of our work 4 Our work and review outcomes Practice review programme 5 Professional standards monitoring programme 1 ...
hkifricint 1
Changes in Existing Decommissioning, Restoration and Similar Liabilities HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Interpretation 1 HK (IFRIC) Inte ...
Module A Financial Reporting_Part 2
Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...
LPMB_6thEdition
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Module D 6th Edition Flash Card
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exposure_draft
1 HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 香港會計師公會香港金鐘道八十九號力寶中心二座四樓4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 22877228 ...