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update186

i Update No. 186 (Issued 29 June 2016) This Update relates to the issuance of: Disclosure Initiative (Amendments to HKAS 7 Statement of Cash Flows); and Recognition of Deferred Tax Assets for Unreal ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update176

1 Update No. 176 (Issued 18 November 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I PROFESSIONAL ACCOUNTANTS ORDINANCE, BY-LAWS, RULES, GUIDELINES 1.101A-Gu ...

发布日期: 2019-03-25

File Type: pdf | Size: 307 KB

Revised 1 101A_Oct 2015

Guidelines 1.101A Issued March 2007; Revised October 2015 Guidelines 1.101A Guidelines for the Chairman and the Committee on Administering the Disciplinary Committee Proceedings Rules Effective on or ...

发布日期: 2016-08-02

File Type: pdf | Size: 145 KB

eg-revenue

November 2011 Illustrative Examples Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 201 ...

发布日期: 2011-11-14

File Type: pdf | Size: 277 KB

Module C (Jun 12) Student Notes_Workshop 2

Module C (Jun 12) Student Notes_Workshop 2 Student Notes Module C (Jun 2012) Session Methodologies Chapters covered Students Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

File Type: pdf | Size: 1 MB

update228

Update No. 228 (Issued 1 February 2019) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and replace with revised page i. Revised contents p ...

发布日期: 2019-03-25

File Type: pdf | Size: 664 KB

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

Module B (5th edition)_Part 2

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File Type: pdf | Size: 4 MB

Module B 6th Edition Learning Pack_Part 2

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发布日期: 2017-08-29

File Type: pdf | Size: 6 MB

dp-extractive-activities

Discussion Paper DP/2010/1 April 2010 Extractive Activities Comments to be received by 30 July 2010 Prepared for the IASB by the following staff of the national accounting standard-setters in Australi ...

发布日期: 2010-04-06

File Type: pdf | Size: 1 MB

cef-fr-pptnotes

A Refresher Course on Current Financial Reporting Standards 2015 Day 1 Time Topic 09:00 -10:00 Presentation of financial statements 10:00 -11:00 Statement of cash flows 11:00 -11:15 Break 11:15 -12:30 ...

发布日期: 2015-07-16

File Type: pdf | Size: 20 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

Module 11_LP_Vol 2

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File Type: pdf | Size: 12 MB

LPMB_6thEdition

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File Type: pdf | Size: 12 MB

Module 14_LP

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File Type: pdf | Size: 10 MB

LPMD_6thEdition

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File Type: pdf | Size: 27 MB

Module D Taxation Part 3

Taxation 474 (ii) authorises another person to take a conveyance of immovable property that is subject to the other instrument; except where a nomination is made, or a direction is given, in favour of ...

发布日期: 2015-03-13

File Type: pdf | Size: 8 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

Module A 6th Edition Learning Pack_Part 2

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发布日期: 2017-08-29

File Type: pdf | Size: 12 MB

update151

Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

Module D 6th Edition Learning Pack_Part 2

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发布日期: 2017-08-29

File Type: pdf | Size: 10 MB

Module B Corporate Financing_Part 2

Corporate Financing 478 ABC Company 29 minutes ABC Company is considering investing in a machine that costs 800,000. The incremental pre-tax financial impacts are summarised below: Year 0 1 2 3 4 5 In ...

发布日期: 2015-03-20

File Type: pdf | Size: 5 MB

Module A Financial Reporting_Part 2

Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...

发布日期: 2015-03-16

File Type: pdf | Size: 6 MB

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update186

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eg-revenue

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