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811p2

1 Paper 2 Accounting treatment for premium-based profits tax on life insurance business of Hong Kong insurers Background In Hong Kong, corporations are taxed at the rate of 16.5% of their assessable p ...

File Type: pdf | Size: 798 KB

FE (Jun 15) Paper I_Answer

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File Type: pdf | Size: 339 KB

2011 Update to JD_e

1 2011 Update to Joint Declaration (10 April 2012) As reported in the last update dated 7 December 2010 http://www.hkicpa.org.hk/file/media/section6_standards/technical_resources/pdf-file/mainland-sta ...

发布日期: 2012-04-11

File Type: pdf | Size: 40 KB

i2c_smeqa11

30 November 2011 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON SME IMPLEMENTATION GROUP DRAFT QUESTION AND ANSWERS Comments to be received by 6 J ...

发布日期: 2011-11-29

File Type: pdf | Size: 83 KB

I2C_IFRIC_D22

6 August 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE (IFRIC) DRAFT INTERPRETAT ...

发布日期: 2007-08-06

File Type: pdf | Size: 303 KB

I2C-IFRIC-D22

发布日期: 2007-08-06

File Type: pdf | Size: 303 KB

Invitation to comment

Exposure Draft (ED) of a Proposed SSAP, Financial Reporting in Hyperinflationary Economies Comments to be received by 30 January 2003 Issued by the Financial Accounting Standards Committee Hong Kong S ...

发布日期: 2002-11-18

File Type: pdf | Size: 315 KB

Ren_FB Weekday Buffet 2024 Jul

RENAISSANCE RENAISSANCE RENAISSANCE RENAISSANCE RENAISSANCE RENAISSANCE RENAISSANCE RENAISSANCE RENAISSANCE RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 ROAD, WANCHAI, KONGHARBOUR VIEW HOTEL HONG KONG 1 ...

File Type: pdf | Size: 533 KB

2024

Publications Publications Item Date of Issue Category Subject -15 November Ethics A Plus Article: Revised definition of a public interest entity in the HKICPA Code of Ethics 2024-14 25 October 2024 A ...

发布日期: 2024-01-09

hkas26

Copyright 1 HKAS 26 (2022) Accounting and Reporting by Retirement Benefit Plans Hong Kong Accounting Standard 26 HKAS 26 Issued August 2004Revised August 2022 ACCOUNTING AND REPORTING BY RETIREMENT BE ...

发布日期: 2019-03-25

File Type: pdf | Size: 398 KB

sme-frf&sme-frs

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Issued August 2005Revised February 2011 Effective for a Qualifying Entity’s financial ...

发布日期: 2019-03-25

File Type: pdf | Size: 595 KB

sme-frf&sme-frs

sme-frf&sme-frs SME-FRF & SME-FRSIssued August 2005 Effective for a Qualifying Entity’s financial statements that cover a period beginning on or after 1 January 2005Small and Medium-sized Enti ...

File Type: pdf | Size: 488 KB

update191

i Update No. 191 (Issued 24 November 2016) Amendments to the following Standards, Basis for Conclusions and Implementation Guidance relate mainly to the IASB's annual improvements project. Amendme ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

Education material1

Education December 2012 (updated in February 2013) Unquoted equity instruments within the scope of IFRS 9 Financial Instruments Illustrative examples to accompany IFRS 13 Fair Value MeasurementEducati ...

发布日期: 2017-11-24

File Type: pdf | Size: 835 KB

DP_Cframework

July 2006 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financ ...

发布日期: 2006-07-06

File Type: pdf | Size: 590 KB

DP-Cframework

发布日期: 2006-07-06

File Type: pdf | Size: 590 KB

DPMeasurement_condensed

November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...

发布日期: 2005-11-07

File Type: pdf | Size: 804 KB

DP-Measurement-ConVer

发布日期: 2005-11-07

File Type: pdf | Size: 804 KB

ed_bc

Request for Information January 2014 Submissions to be received by 30 May 2014 Post-implementation Review: IFRS 3 Business CombinationsRequest for Information Post-implementation Review: IFRS 3 Busine ...

发布日期: 2014-01-30

File Type: pdf | Size: 204 KB

20121016_ModuleD_PartI

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发布日期: 2012-10-15

File Type: pdf | Size: 741 KB

ED-Disclosure-Initiative-Amdments-IAS-7-December-2014

Exposure Draft ED/2014/6 December 2014 Comments to be received by 17 April 2015 Disclosure Initiative Proposed amendments to IAS 7Disclosure Initiative (Proposed amendments to IAS 7) Comments to be re ...

发布日期: 2014-12-17

File Type: pdf | Size: 150 KB

ed_ias7

发布日期: 2014-12-17

File Type: pdf | Size: 150 KB

ifric-d05

IFRIC DRAFT INTERPRETATION D5 Applying IAS 29 Financial Reporting in Hyperinflationary Economies for the First Time International Financial Reporting Interpretations Committee IFRIC Comments to be rec ...

发布日期: 2004-03-09

File Type: pdf | Size: 177 KB

snp_FICE

Financial Instruments with Characteristics of Equity Amendments to IAS 32, IFRS 7 and IAS 1 The IASB’s objectives The IASB aims: • to improve the information a company provides in its financial statem ...

File Type: pdf | Size: 227 KB

Module B Supplement 20162_3

Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

发布日期: 2016-09-15

File Type: pdf | Size: 393 KB

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811p2

FE (Jun 15) Paper I_Answer

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i2c_smeqa11

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Invitation to comment

Ren_FB Weekday Buffet 2024 Jul

2024

hkas26

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sme-frf&sme-frs

update191

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DP-Measurement-ConVer

ed_bc

20121016_ModuleD_PartI

ED-Disclosure-Initiative-Amdments-IAS-7-December-2014

ed_ias7

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Module B Supplement 20162_3

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