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annual_report_2015_eng

The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...

发布日期: 2015-11-25

File Type: pdf | Size: 2 MB

Annual_report_ENG

Annual Report 2008 Leaping to success Leaping to success Hickstead, a stallion born in the Netherlands, won a gold medal in the individual show jumping event and a silver medal in the team event at th ...

发布日期: 2008-12-02

File Type: pdf | Size: 3 MB

Annual Report 2020_eng

ANNUAL REPORT202002 MESSAGE FROM THE PRESIDENT 06 CORPORATE GOVERNANCE 34 MEMBER SERVICES, DEVELOPMENT, AND EVENTS 47 COMMUNICATION AND ENGAGEMENT 59 AUDITOR’ S REPORT & FINANCIAL STATEMENTS 23 ME ...

File Type: pdf | Size: 9 MB

annual_report_2019_eng

ANNREPENG_CONTENT04Message from the Chief Executive and Registrar10Constitution, Governance & Finance19Standards, Regulation & Professional Conduct02Message from the President06The History of ...

File Type: pdf | Size: 13 MB

HKICPA_AR2020_EN_20201125V3_final

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File Type: pdf | Size: 9 MB

Module D 6th Edition Learning Pack_Part 3

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发布日期: 2017-08-29

File Type: pdf | Size: 6 MB

LPMB_6thEdition

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File Type: pdf | Size: 12 MB

Module A Financial Reporting_Part 1

Qualification Programme Module A: Financial Reporting F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting L E A R N I N G P A C Kii First edition 2010 Fo ...

发布日期: 2015-03-16

File Type: pdf | Size: 8 MB

update142

i Update No. 142 (Issued 12 March 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

发布日期: 2015-03-13

File Type: pdf | Size: 7 MB

Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

发布日期: 2015-03-10

File Type: pdf | Size: 4 MB

cef-fr-handout

A Refresher Course on Current Financial Reporting Standards 2013 Day 1 Time Topic 09:00 -11:00 Business combination 11:00 -11:15 Break 11:15 -12:45 Statement of cash flow 12:45 -13:45 Lunch 13:45 -15: ...

发布日期: 2013-07-18

File Type: pdf | Size: 18 MB

frs-refresher-course

1 A Refresher Course on Current Financial Reporting Standards 8, 13, 17, 20 and 28 June 2012 Eky Liu HKICPA Manager Technical Training & Support YOUR HOSTS Winnie Chan HKICPA Associate Director Te ...

发布日期: 2012-07-27

File Type: pdf | Size: 11 MB

sme-frf&sme-frs_re

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised) Revised April 2014 December 2015 Effective for a Qualifying Entity’s financ ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

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 ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

hkfrs10

Consolidated Financial Statements Hong Kong Financial Reporting Standard 10 HKFRS 10 Revised January 2017September 2022 CONSOLIDATED FINANCIAL STATEMENTS Copyright 2 HKFRS 10 (2022) COPYRIGHT Copyri ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update227

i Update No. 227 (Issued 1 February 2019) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (SME-FRF & SME-FRS). ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update177

Update No. 177 (Issued 16 December 2015) This Update relates to the publication of: Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Revised December 2015 ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update141

i Update No. 141 (Issued 3 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume II Discard the existing page i & iv and replace with the new page i & ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

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 ...

发布日期: 2014-03-05

File Type: pdf | Size: 1 MB

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annual_report_2015_eng

Annual_report_ENG

Annual Report 2020_eng

annual_report_2019_eng

HKICPA_AR2020_EN_20201125V3_final

Module D 6th Edition Learning Pack_Part 3

LPMB_6thEdition

Module A Financial Reporting_Part 1

update142

Module D Taxation Part 2

Module C Business Assurance_Part 2

cef-fr-handout

frs-refresher-course

sme-frf&sme-frs_re

smefrf2019

hkfrs10

update227

update177

update141

tr