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ETS_Module A
Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pu ...
ETS_Module A
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0312
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – December 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 10 December 2003. Present at the Committe ...
FRSCMS-Dec
Page 1 of 2 Financial Accounting Standards Committee Meeting summary – December 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 10 December 2003. Present at the Committe ...
290803
BY FAX AND BY HAND Our Ref.: C/EPL 29 August 2003 Hong Kong Exchanges and Clearing Limited, Securities and Futures Commission, Listing Division, Corporate Finance Division, 11th Floor, 8th Floor, Chat ...
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June 2010 Comments to be received by 3 September 2010 EXPOSURE DRAFT PROPOSED NEW INTERNATIONAL VALUATION STANDARDS INT E RNAT IONAL VALUATION STANDARDS COUNC I LIVS Exposure Draft June 2010 1 IVSC 2 ...
techwatch56
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 Spotli ...
ED_I2C_ISA505_ISA620
30 October 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB EXPOSURE DRAFTS OF INTERNATIONAL STANDARDS ON AUDITING Proposed ISA 505 (Revi ...
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Exam Technique Seminar_Module A
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paper2b
Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...
1710_Autumn_Promotion
第一頁Gemini GPC2100 2000W 獨立內外環火調控電陶爐原價: 998 優惠價: 290 • 適合應用於不同煮食用途• 輕觸式高級耐用黑晶面板• BBQ 燒烤功能• 適用於各種鍋具• 高效能紅外線發熱,絕無電磁波輻射• 10 段火力控制,由200-2000 瓦• 安全爐面鎖• 安全餘熱顯示燈• 過熱自動關機安全裝置• 65 H x 28 W x 360 D mm 原價: 998 ...
Module A (Dec 16)_Answer
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update127
i Update No. 127 (Issued 29 April 2013) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with the new pages i, and i ...
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 ...
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ED03-ie
Draft Illustrative Examples ED 3 BUSINESS COMBINATIONS Comments to be received by 4 April 2003 These draft Illustrative Examples accompany the proposed International Financial Reporting Standard (IFRS ...
pr-20171011-tc
1 致:編採主任/新聞財經版輯香港會計師公歡迎新政府於首份《施報告》會計師公歡迎新政府於首份《施報告》會計師公歡迎新政府於首份《施報告》會計師公歡迎新政府於首份《施報告》會計師公歡迎新政府於首份《施報告》提出有力的稅務新方案稅務新方案稅務新方案(香港, 香港, 二零一七年十月二零一七年十月一日) 香港特別行政區長官林鄭月娥今天發表上任後首份《施政報告》。香港會計師公(下稱「公會」)歡迎報告提出的 ...
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ETS_Module D
The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and sho ...
ETS_Module D
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A1
6 PART A -MATTERS RAISED BY THE INSTITUTE Agenda item -Profits tax issues (a) Proposed new accounting models for leases In August 2010, the International Accounting Standards Board (“IASB”) issued an ...
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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 ...
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1 Minutes of the 313th meeting of the Auditing and Assurance Standards Committee held on Tuesday, 16 November 2010 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Account ...
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Standard Chartered Hong Kong Marathon 2011 20 February 2011 Reply Slip Deadline for group booking: 27 September Name: (Mr./Mrs./Ms.) _________________________ Membership /HKID Card no.: ______________ ...
Eric_K_H_Fok_16-Sep-02
1 Differential Reporting Differential reporting is absolutely necessary to enhance SMEs competitiveness in HK. There is too much paper work load on the SMEs and 98% of the HK economy is from SMEs, not ...
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1 To: General News/Education News Editors More than One out of Four Parents Say They Need Help Teaching their Children Financial Responsibility Many fear poverty, financial victimization of children ( ...
Module 9
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...
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International Ethics Standards Board for Accountants Proposed Technology-related Revisions to the Code Exposure Draft February 2022 Comments due: June 20, 2022About the IESBA The International Ethics ...
0305
Page 1 of 3 Financial Accounting Standards Committee Meeting summary – May 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 14 May 2003. Present at the Committee’s meetin ...
FRSCMS-May
Page 1 of 3 Financial Accounting Standards Committee Meeting summary – May 2003 The Society’s Financial Accounting Standards Committee (Committee) met on 14 May 2003. Present at the Committee’s meetin ...
submission_050225
BY E-MAIL AND BY POST Our Ref.: C/FRSC 25 February 2005 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, Un ...
nas2125
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Module 9
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...
AGM-booklet-2016
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ed3
1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in ...