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Module D (Jun 13)_Answer

Module D (Jun 13)_Answer Module D (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) Salaries tax is imposed under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”) on a person’s i ...

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sub_bcuccdp

Page 1 of 9 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 11 August 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus ...

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g_im

Page 1 of 9 Guideline on Auditor’s Report for Application for Certification of Funds Issued by the Monetary Authority for Funds and their Investment Managers This document is developed by the Monetary ...

File Type: pdf | Size: 305 KB

sublog12

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated December 2019) Status (Updated December 2019) 1 20/3/18 Pap ...

File Type: pdf | Size: 603 KB

logjan20

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated January 2020) Status (Updated January 2020) 1 20/3/18 Paper ...

File Type: pdf | Size: 603 KB

logsub05

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 29 May 2019 Status as at 29 May 2019 1 20/3/18 Paper 05A Unit ...

File Type: pdf | Size: 135 KB

ETS_Module D

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 ...

发布日期: 2018-05-17

File Type: pdf | Size: 1 MB

ETS_Module D

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ETS_Module D

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Flyer_v10_web

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

发布日期: 2018-09-10

File Type: pdf | Size: 116 KB

Flyer_v9_web

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

发布日期: 2018-08-27

File Type: pdf | Size: 116 KB

submissionlog

Page 1 of 4 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 26 July Status as at 26 July 1 20 March Paper 05A Unit of acco ...

发布日期: 2018-08-24

File Type: pdf | Size: 207 KB

submissionlog0824

发布日期: 2018-08-24

File Type: pdf | Size: 207 KB

final

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized the following training programmes for runners who are preparing for next year's Standard Chartered ...

发布日期: 2018-08-22

File Type: pdf | Size: 115 KB

submissionlogold1

Page 1 of 4 Submission Log # Meeting Topic Extract of the Question Outcome Action as at 26 July Status as at 26 July 1 20 March Paper 05A Unit of account Whether the lowest level of the unit of accoun ...

发布日期: 2018-08-15

File Type: pdf | Size: 167 KB

submissionlog15

发布日期: 2018-08-15

File Type: pdf | Size: 167 KB

cfs-sep-nov

Topic Language Date /Time /Programme code CPD ho urs Venue 1008r4_160624 HKICPA 7:00 p.m. – 10:00 p.m. (3 hours) Cantonese HKICPA is going to launch workshops under the Corporate Finance Series betwee ...

发布日期: 2016-06-28

File Type: pdf | Size: 1 MB

bcies-feb-may

1106r1_20160107 Venue W160227S & W160423S: Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong W160521S: KPMG Training Centre, 28/F., Oxford House, Tai Ko ...

发布日期: 2016-01-08

File Type: pdf | Size: 268 KB

caw151130

The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: CAW151130) This programme aims ...

发布日期: 2015-10-19

File Type: pdf | Size: 281 KB

Flyer_GIG150117

Golf Day at Clearwater Bay Golf & Country Club (Executive 9-Hole Course) The Golf Interest Group (GIG) has organized a Golf Day with 2 rounds of executive 9-hole at Clearwater Bay Golf & Count ...

发布日期: 2015-09-22

File Type: pdf | Size: 275 KB

Technical Articles

Financial Reporting 2024 HKFRS 18: a paradigm shift in financial performance presentation (July 2024) Distinction between debt and equity (April 2024) A review of the revenue recognition requirements ...

发布日期: 2015-06-10

1502_Spring promotion

HKICPA會員2015春季優惠訂購數量訂購數量訂購數量2015春季優惠系列第一頁PHILCO PDH18G18 公升多功能納米銀離子抽濕機(榮獲1 級能源標籤)原價:3,398優惠價:1,798(免費送貨)1) 電子濕度控制器：可設定室內相對濕度為40% -80%2) 可清洗納米銀離子除菌防塵過濾網3) 多角度自動搖擺送風系統：0-90送風，4) 抽濕選擇：高風速-適合吹乾衣物；低風速-適合晚間 ...

发布日期: 2015-03-10

File Type: pdf | Size: 674 KB

360-degree-leadership-apr-jun

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. KPMG Training Centre, 28/F., Oxford House, Tai Koo Place, 979 King's Road, Quarry Bay, Hong Kon ...

发布日期: 2015-03-05

File Type: pdf | Size: 615 KB

CAW150129

The course has been included in the list of reimbursable course for Continuing Education Fund purposes. A Refresher Course on Current Auditing Standards (Programme Code: ) This programme aims to enhan ...

发布日期: 2014-11-10

File Type: pdf | Size: 282 KB

StarCruises_forms

麗星郵輪Star Cruises (HK) Ltd. Suite 1501, Ocean Centre, 5 Canton Road, Tsimshatsui, Kowloon, Hong Kong V:\Sales\Shared\SC Ship Info\SuperStar Virgo\2014\07 Apr -26 Oct 2014\Close Door Offer Promotion Fly ...

发布日期: 2014-07-23

File Type: pdf | Size: 560 KB

practicemgt-nov-dec

955_20131111 CPD Seminars – Practice Management Series (November to December 2013) Date/Programme code Time Topic Friday, 15 November 2013 6:30 p.m. – 9:30 p.m. How to do Challenge Mapping with your ( ...

发布日期: 2013-11-11

File Type: pdf | Size: 663 KB

bmss-oct-nov2012

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT member or student (for each ...

发布日期: 2012-10-12

File Type: pdf | Size: 706 KB

bmss-mar-jun2012

Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Language English Fee HK430 for HKICPA member or student; and IA/HKIAAT’s member or student (for eac ...

发布日期: 2012-02-14

File Type: pdf | Size: 708 KB

caba-workshop-oct-dec

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

发布日期: 2011-10-06

File Type: pdf | Size: 552 KB

ws-wbsm-w110817f-w110926f

发布日期: 2011-07-21

File Type: pdf | Size: 551 KB

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Module D (Jun 13)_Answer

sub_bcuccdp

g_im

sublog12

logjan20

logsub05

ETS_Module D

ETS_Module D

ETS_Module D

Flyer_v10_web

Flyer_v9_web

submissionlog

submissionlog0824

final

submissionlogold1

submissionlog15

cfs-sep-nov

bcies-feb-may

caw151130

Flyer_GIG150117

Technical Articles

1502_Spring promotion

360-degree-leadership-apr-jun

CAW150129

StarCruises_forms

practicemgt-nov-dec

bmss-oct-nov2012

bmss-mar-jun2012

caba-workshop-oct-dec

ws-wbsm-w110817f-w110926f