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update109

i Update No. 109 (Issued 11 November 2011) This Update relates to the issuance of: HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine Document Reference and Title Instructio ...

发布日期: 2019-03-25

File Type: pdf | Size: 853 KB

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

448H_DC Order_ 11 Sep_edited 1

Proceedings No.: D-10-0448H IN THE MATTER OF A Complaint made under Section 34(1) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee u ...

发布日期: 2018-09-11

File Type: pdf | Size: 1001 KB

ed_20175_1

IFRS Standards Exposure Draft ED/2017/6 September 2017 Comments to be received by 15 January 2018 Definition of Material Proposed amendments to IAS 1 and IAS 8Definition of Material (Proposed amendmen ...

发布日期: 2017-09-13

File Type: pdf | Size: 231 KB

ed_20175

发布日期: 2017-09-13

File Type: pdf | Size: 231 KB

CFW160620ans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) Programme Dates: 20, 24, 27, 29 June and 1 July 2016 Facilitator: ...

发布日期: 2016-10-06

File Type: pdf | Size: 329 KB

DC Order 988F_ 12 Sep 2016

, . IN THE MATTER OF A Complaint made under sections 340)(a) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under secti ...

发布日期: 2016-10-06

File Type: pdf | Size: 524 KB

rfi_ag5

5 August 2016 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Accounting Guideline 5 Merger Accounting for Com ...

发布日期: 2016-08-04

File Type: pdf | Size: 420 KB

20150526_ETSII_B

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发布日期: 2015-05-27

File Type: pdf | Size: 1 MB

20141009_MPS_C_S1

Dec 2014 cohort – QPC Module Preparation Seminar www.corexams.com QP Mod C MPS -2 Prepared by Phei Koid Any queries please email pass@corexams.com A) Audit Report A1) Auditor’s Report – Unmodified Rep ...

发布日期: 2014-10-13

File Type: pdf | Size: 1 MB

3_12_2013_ModuleC_essay

Examination Technique Seminar (Essay) for Module C on Business Assurance Speaker Dr. Fiona Lam 3 December 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Princ ...

发布日期: 2013-12-11

File Type: pdf | Size: 964 KB

20130422_module_b_part2

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发布日期: 2013-05-06

File Type: pdf | Size: 2 MB

cfw120608

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW120608) Programme Dates: 8, 13, 17, 20, 28 June 2012 Facilitator: Ms Winni ...

发布日期: 2012-07-19

File Type: pdf | Size: 240 KB

ed-annual-improvement

June 2011 Exposure Draft ED/2011/2 Improvements to IFRSs Comments to be received by 21 October 2011IMPROVEMENTS TO IFRSs (Proposed amendments to International Financial Reporting Standards) Comments t ...

发布日期: 2011-06-22

File Type: pdf | Size: 191 KB

ed-ivsc-info-pii

INTERNATIONAL VALUATION STANDARDS COUNCIL Exposure draft Proposed Technical Information Paper 2 Depreciated Replacement Cost Comments to be received by 31 May 2011 February 20111 • Exposure Draft Tech ...

发布日期: 2011-02-15

File Type: pdf | Size: 541 KB

C_WK2_Guidance Notes (Dec10)

C_WK2_Guidance Notes (Dec10) Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...

File Type: pdf | Size: 1 MB

C_WK2_Guidance Notes (Dec10)_1

C_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

File Type: pdf | Size: 1 MB

pn6202

Communication between the Auditor and the Insurance Authority Practice Note 620.2 PN 620.2 Revised February 2013, January 2018 Effective upon issue COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE ...

File Type: pdf | Size: 222 KB

snp_rra

IFRS Standards Exposure Draft January 2021 This Snapshot provides an overview of the Exposure Draft Regulatory Assets and Regulatory Liabilities published by the International Accounting Standards Boa ...

File Type: pdf | Size: 234 KB

CL6s

24 August 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, Invi ...

File Type: pdf | Size: 1 MB

sub_irbrp2

Page 1 of 6 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 25 May 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus C ...

File Type: pdf | Size: 790 KB

ed_nclwc

IFRS Standards Exposure Draft ED/2021/9 November 2021 Comments to be received by 21 March 2022 Non-current Liabilities with Covenants Proposed amendments to IAS 1Exposure Draft Non-current Liabilities ...

File Type: pdf | Size: 215 KB

173 10-0448H edited

File Type: pdf | Size: 577 KB

hkas02

Inventories Hong Kong Accounting Standard 2 HKAS 2 Revised July 2019September 2022 INVENTORIES Copyright 2 HKAS 2 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 394 KB

sub_pir9

Page 1 of 12 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 26 Septemeber 2023 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry C ...

File Type: pdf | Size: 776 KB

adm1028_2023

Amendments to HKFRS 10 and HKAS 28 Revised January 2016August 2022 Effective date to be determined Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to H ...

File Type: pdf | Size: 403 KB

ed_inducement

15 September 2017 Exposure Draft Response Due Date 8 November 2017 Exposure Draft Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements International Ethics Standards ...

发布日期: 2017-09-14

File Type: pdf | Size: 361 KB

aossg

20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...

发布日期: 2012-03-21

File Type: pdf | Size: 433 KB

Compliance Annual Report 2018

2018 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process Performance measures PROFE ...

File Type: pdf | Size: 2 MB

312taxcoe07

Code of Ethics for Professional Accountants Chapter A COE Chapter A Issued July 2024 Revisions to the Code Addressing Tax Planning and Related Services REVISIONS TO THE CODE ADDRESSING TAX PLANNING AN ...

File Type: pdf | Size: 336 KB

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搜寻结果对于 "ie是搜索引擎吗,360 百度必应,淘宝助理宝贝图片为空怎么办,咨询qq:50317349" : 4441 - 4470 of 4750

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update109

update102

448H_DC Order_ 11 Sep_edited 1

ed_20175_1

ed_20175

CFW160620ans

DC Order 988F_ 12 Sep 2016

rfi_ag5

20150526_ETSII_B

20141009_MPS_C_S1

3_12_2013_ModuleC_essay

20130422_module_b_part2

cfw120608

ed-annual-improvement

ed-ivsc-info-pii

C_WK2_Guidance Notes (Dec10)

C_WK2_Guidance Notes (Dec10)_1

pn6202

snp_rra

CL6s

sub_irbrp2

ed_nclwc

173 10-0448H edited

hkas02

sub_pir9

adm1028_2023

ed_inducement

aossg

Compliance Annual Report 2018

312taxcoe07