HKModBErrata2017CLP_clean
Chapter 4, section 4.3, p.139 Removal of references to ‘fixed’ costs to avoid confusion when calculating contribution: Example: Absorption cost pricing B Ltd (B), a cereal and breakfast food manufactu ...
ED-IFRS03pr
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org Fo ...
Module B (Jun 13)_Question
Module B (Jun 13)_Question Module B (June 2013 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...
Module B (Jun 13)_Question_1
Module B (Jun 13)_Question_1 Module B (June 2013 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
wga-case1-template
working financial statements bkgd 3 bkgd 2 bkgd 1 HK'000 Property, plant and equipment Non-current assets Investment in an associate Pledged bank deposits Current assets Inventories Trade receivab ...
Paper 1_20221013
1 Presentation of an insurer’s income statement when IFRS 17 becomes effective Background According to IFRS 17 paragraphs 80(a) and 86, insurance service result insurance revenue – insurance service ...
CP_DRule
DI IISSCCLLOSSUURREE RUULLEESS CONNSSUULLTTAATTI IIONN PAAPPEERR APRIL 2006 TABLE OF CONTENTS 1. Introduction 2. Background 3. Revisions to Existing Disclosure Requirements 4. Pillar 3 Disclosures Und ...
nas0724
Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash Flows Statement of Cash Flows Hong Kong Accounting Standard 7Hong Kong Accounting Standard 7 Hong Kong Accountin ...
ed_i2c_improv1517
Exposure Draft ED/2017/1 January 2017 Comments to be received by 12 April 2017 Annual Improvements to IFRS Standards 2015–2017 CycleExposure Draft Annual Improvements to IFRS Standards 2015–2017 Cycle ...
2_12_2013_ModuleA_Essay
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ED_IAS_27_Amend
June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 27 Consolidated and Separate Financial Statements Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Dra ...
ED-IAS-27-CSFS
June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 27 Consolidated and Separate Financial Statements Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Dra ...
2021
Articles from A Plus 2021 issues December Setting the right tone Awardees of this year’s Best Corporate Governance and ESG Awards on creating long term value and maintaining resilience through sustain ...
2021
Sustainability News and Developments Date Title 16 December 2021 Emmanuel Faber appointed to lead the International Sustainability Standards Board 16 December 2021 Cross-Agency Steering Group announce ...
Result List
Nearest to the pin Hole 2: CHAN Sze Keung, Edwin (HKMA) Hole 5: TSANG, Rock (HKIS) Hole 9: KEUNG Man Ching (LSHK) Hole 12: INGE Shing Kon, Kelvin (HKMA) Hole 15: WOO Gian Kuo, Eddie (HKIA) Hole 17: LE ...
RSCPgolf_Result List
Nearest to the pin Hole 2: CHAN Sze Keung, Edwin (HKMA) Hole 5: TSANG, Rock (HKIS) Hole 9: KEUNG Man Ching (LSHK) Hole 12: INGE Shing Kon, Kelvin (HKMA) Hole 15: WOO Gian Kuo, Eddie (HKIA) Hole 17: LE ...
Lhotel package details
Special room package for Hong Kong Institute of CPA Weekday (Sunday to Thursday) – priced at HK988 net Weekend (Friday, Saturday, Public Holiday and Eve) – priced at HK1,188 net L’hotel Island South P ...
Vogue Laundry_pick up service
Terms & Conditions: Minimum net spending is 150. This service is not applicable for express service, monthly package and other promotion offers. Earn Asia Miles when you meet minimum net spending ...