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Module B Pre-Workshop Materials_2

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发布日期: 2011-09-27

File Type: pdf | Size: 242 KB

aplus-e-20110801

1 A Plus media alert Dear editors and reporters: Ocean Park's revival A Plus explores how the Hong Kong icon made a comeback. Other features look at the nitty gritty behind the scandals of oversea ...

发布日期: 2011-07-28

File Type: pdf | Size: 109 KB

B_Combined Version

Q u a l i f i c a t i o n P r o g r amme Module B Corporate Financing J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

发布日期: 2011-03-25

File Type: pdf | Size: 207 KB

lpb

发布日期: 2011-03-25

File Type: pdf | Size: 207 KB

B_Combined Version

发布日期: 2011-03-25

File Type: pdf | Size: 207 KB

techwatch98

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

发布日期: 2010-12-09

File Type: pdf | Size: 673 KB

techwatch98

发布日期: 2010-12-09

File Type: pdf | Size: 673 KB

tue128

Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Li ...

发布日期: 2010-12-02

File Type: pdf | Size: 341 KB

ed-deferred-tax

September 2010 Exposure Draft ED/2010/11 Comments to be received by 9 November 2010 Deferred Tax: Recovery of Underlying Assets Proposed amendments to IAS 12Exposure Draft Deferred Tax: Recovery of Un ...

发布日期: 2010-09-10

File Type: pdf | Size: 172 KB

pr-20100812e

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs submits proposals on Companies Ordinance rewrite Improving reporting for small-and medium-size enterprises and strengthenin ...

发布日期: 2010-08-12

File Type: pdf | Size: 146 KB

s100901as

An introduction to demographic, social and An introduction to demographic, social and An introduction to demographic, social and An introduction to demographic, social and An introduction to demograph ...

发布日期: 2010-06-28

File Type: pdf | Size: 173 KB

Case question 2008

Hong Kong Institute of CPAs – All Copyright Reserved 1 Qualification Programme (QP) Case Analysis Competition 2008 The Case It was June 2007 and Paul Tan was discussing with Board Chairman, James Yeun ...

发布日期: 2008-08-13

File Type: pdf | Size: 370 KB

ssap33

SSAP 33 (October 2001) 1 SSAP 33 STATEMENT OF STANDARD ACCOUNTING PRACTICE 33 DISCONTINUING OPERATIONS (Issued October 2001) The standards, which have been set in bold italic type, should be read in t ...

发布日期: 2004-05-28

File Type: pdf | Size: 170 KB

ssap14

SSAP 14 (February 2000) 1 SSAP 14 STATEMENT OF STANDARD ACCOUNTING PRACTICE 14 LEASES (Issued October 1987; revised February 2000) The standards, which have been set in bold italic type, should be rea ...

发布日期: 2004-05-28

File Type: pdf | Size: 162 KB

iasb-ed2

-1 – By air-mail and e-mail Our. Ref.: C/FASC 7 March 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 2 Share-based Paym ...

发布日期: 2003-03-11

File Type: pdf | Size: 79 KB

J2395-Final_report

Member opinion survey on broadening the tax base and GSTConducted by Cimigo on behalf of the Hong Kong Institute of CPAs Section 1: Background and Methodology 1.2 Data collection Target audience for t ...

File Type: ppt | Size: 698 KB

CPA for NGO workshop (29 Sept 2017)_FINAL

CPA for NGO workshop (29 Sept 2017)_FINAL “CPA for NGO” social responsibility programme Understanding financial statements and auditors’ reports Presented by: Gary Poon Member of Financial Reporting S ...

File Type: pdf | Size: 5 MB

Presentation_Master

# Teenagers and Money (a survey from the “Rich Kid, Poor Kid” programme) Presented by: Susanna Chiu Date: 22 June 2005 Table of Contents Section 1: Context of the study 1.1 Objectives 4 1.2 Methodolog ...

File Type: ppt | Size: 1 MB

Module B(Part 1)_Deleted p1-2(Compressed)

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File Type: pdf | Size: 1 MB

Module B(Part 1)_Deleted p

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Update 256 with link

Update No. 256 (Issued 5 March 2021) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. Revis ...

File Type: pdf | Size: 891 KB

sub_rfi

Page 1 of 13 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 10 May 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...

File Type: pdf | Size: 290 KB

pirifrs13

December 2018 Post-implementation Review of IFRS 13 Fair Value Measurement IFRS Project Report and Feedback Statement 2 Post-implementation Review: IFRS 13 Fair Value Measurement December 2018 The I ...

File Type: pdf | Size: 172 KB

20150421_MPSI_C

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File Type: pdf | Size: 1 MB

AGM_booklet_2019

1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...

File Type: pdf | Size: 5 MB

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

1278F_Reasons for decision_Redacted

. IN THE MATTER OF A Complaint made under section 34(I) and 34(IA) of the Professional Accountants Ordinance, Cap 50 (the "FAO") and referred to the Disciplinary Committee under section 33(3 ...

File Type: pdf | Size: 807 KB

update 284

Update No. 284 (Issued 23 December 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. R ...

File Type: pdf | Size: 890 KB

Statement 1500 2 Marchclean

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021 Effective upon issuance CONTINUING PROFESSIONAL D ...

File Type: pdf | Size: 661 KB

Statement 1500 2 Marchclean

File Type: pdf | Size: 661 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

i2c_annual23

Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...

File Type: pdf | Size: 178 KB

1_500_Dec 2023

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019; March 2021, December 2022; July 2023; December 2023; Septemb ...

File Type: pdf | Size: 293 KB

1_500_r

File Type: pdf | Size: 293 KB

hkapg1000

Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerat ...

发布日期: 2019-03-25

File Type: pdf | Size: 712 KB

100022

HKAPG 1000 has been updated for conforming and consequential amendments HKAPG 1000 has been updated for conforming and consequential amendments HKAPG 1000 has been updated for conforming and consequen ...

File Type: pdf | Size: 707 KB

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

fas2020e

-1 -Legislative Council Election Financial Assistance Scheme Notes for Candidate and Independent Auditor of Candidate of Legislative Council Election Purpose 1. The purpose of this Notes, which has be ...

File Type: pdf | Size: 728 KB

FASeng

File Type: pdf | Size: 316 KB

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 ...

File Type: pdf | Size: 288 KB

FAS2022eng

File Type: pdf | Size: 410 KB

hksa200cfd

Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Hong Kong Standards on Auditing Hong Kong Standard on Auditing 200 HKSA 200 Issued June 2009; revised July ...

发布日期: 2019-03-25

File Type: pdf | Size: 254 KB

glossarycfd

GLOSSARY OF TERMS Copyright 1 GLOSSARY (Revised December 2021) Glossary of Terms Relating to Hong Kong Standards on Quality Control, Auditing, Review, Other Assurance and Related Services Glossary Is ...

发布日期: 2019-03-25

File Type: pdf | Size: 512 KB

hk(ifric)-int 7

Applying the Restatement Approach under HKAS 29 Financial Reporting in Hyperinflationary Economies HK(IFRIC) Interpretation K(IFRIC) InterpretationK(IFRIC) InterpretationK(IFRIC) InterpretationK(IFRIC ...

发布日期: 2019-03-25

File Type: pdf | Size: 347 KB

hkas33

Earnings per Share Hong Kong Accounting Standard 33 HKAS 33 Revised September 20182022 EARNINGS PER SHARE Copyright 2 HKAS 33 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...

发布日期: 2019-03-25

File Type: pdf | Size: 753 KB

hkas10

Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Events after the Reporting Period Hong ...

发布日期: 2019-03-25

File Type: pdf | Size: 279 KB

update064

Update No. 64 (Issued May 2009) This Update contains: • Improvements to HKFRSs 2009 • Editorial changes Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard t ...

发布日期: 2019-03-25

File Type: pdf | Size: 678 KB

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Module B Pre-Workshop Materials_2

aplus-e-20110801

B_Combined Version

lpb

B_Combined Version

techwatch98

techwatch98

tue128

ed-deferred-tax

pr-20100812e

s100901as

Case question 2008

ssap33

ssap14

iasb-ed2

J2395-Final_report

CPA for NGO workshop (29 Sept 2017)_FINAL

Presentation_Master

Module B(Part 1)_Deleted p1-2(Compressed)

Module B(Part 1)_Deleted p

Update 256 with link

sub_rfi

pirifrs13

20150421_MPSI_C

AGM_booklet_2019

ed_nclwc

1278F_Reasons for decision_Redacted

update 284

Statement 1500 2 Marchclean

Statement 1500 2 Marchclean

snp_FICE

i2c_annual23

1_500_Dec 2023

1_500_r

hkapg1000

100022

01_29

29hkapg1000

01_29

Annual_report_ENG

fas2020e

FASeng

hkifricint 1

FAS2022eng

hksa200cfd

glossarycfd

hk(ifric)-int 7

hkas33

hkas10

update064