ETS_Module D_final
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Module C_Preseen_20181
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Module C Pre-seen_20161
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
20150506_MPSII_D
All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...
pr-1205-en
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 20 Decembe ...
Module C Preseen
i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...
ED-D12
IFRIC DRAFT INTERPRETATION D12 Service Concession Arrangements— Determining the Accounting Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 ...
ifric-d12
IFRIC DRAFT INTERPRETATION D12 Service Concession Arrangements— Determining the Accounting Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 ...
cp_sr
IFRS FoundationSeptember 2020Consultation Paper onSustainability ReportingComments to be received by 31 December 2020IFRS FoundationConsultation Paper on Sustainability ReportingSeptember 2020Consulta ...
rfi_pir
IFRS Standard Request for Information December 2020 Post-implementation Review IFRS 10 Consolidated Financial Statements IFRS 11 Joint Arrangements IFRS 12 Disclosure of Interests in Other Entities Co ...
ed_ex
IFRS Standards Exposure Draft ED/2021/4 April 2021 Comments to be received by 1 September 2021 Lack of ExchangeabilityExposure Draft Lack of Exchangeability Proposed amendments to IAS 21 Comments to b ...
rf9
IFRS Standard Request for Information September 2021 Post-implementation Review IFRS 9 Financial Instruments Classification and Measurement Comments to be received by 28 January 2022Request for Inform ...
20150506_MPSII_D
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ETS_Module D_final
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ig_FICE
Illustrative Examples and Implementation Guidance on Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 Inter ...
rfi_9i
Post-implementation ReviewIFRS 9 Financial InstrumentsImpairmentComments to be received by 27 September 2023May 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/1 International Accoun ...
rf1523
Post-implementation ReviewIFRS 15 Revenue from Contracts with CustomersComments to be received by 27 October 2023June 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/2 International ...
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 ...