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Illustrative auditor's report for ETFREIT (final) April 2017

Illustrative auditor's report for ETFREIT (final) April 2017 1 (April 2017)) Illustrative auditor's report on financial statements of a listed Exchange Traded Fund or a listed Real Estate Inve ...

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FE (Jun 2015)_Paper I_Panelists Report_Final

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FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007_1

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FE December 2015 Paper I Panelists' Report_Final

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FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007

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FE (Jun 2015)_Paper I_Panelists' Report_Final

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FE (Jun 2015)_Paper I_Panelists Report_Final_20151007

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Panelists_Report_Mod_D_(Dec_17)_Final

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Panelists_Report_Module_D_(Dec_14)_Final

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Paper 4

Page 1 of 3 Submission form for potential implementation question on HKFRS/IFRS 17 Potential implementation question 1. In Hong Kong, income arising from long-term insurance businesses falling under C ...

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AGM-49th_211209

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2018_Exam Review_Paper 1

Hong Kong Institute of Certified Public Accountants (香港會計師公會) AND Hong Kong Association for Business Education (香港商業教育學會) Pre-exam. Technique Seminar (應試前技巧工作坊) Business, Accounting and Financial Stud ...

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2022 Level 2 Case QuestionsF

The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (Level 2) The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (L ...

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ofcr

1 (April 2022) Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended Fund Company (effective from 30 July 2018) For purposes of this illus ...

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Paper 02a

IFRS 17 TRG: 2 May 2018 Summary Francesco Nagari, Deloitte Global IFRS Insurance Leader 10/05/2018HKICPA HKICPA HKICPA HKICPA HKICPA HKICPA HKICPA -10 May 201810 May 201810 May 201810 May 201810 May 2 ...

发布日期: 2018-05-09

File Type: pdf | Size: 589 KB

annual_report_2015_eng

The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...

发布日期: 2015-11-25

File Type: pdf | Size: 2 MB

annual_report_2018_eng

Message from the President Council Management Team Membership and Qualification Member Support and Professional Development Communication and Engagement Corporate Social Responsibility Constitution, R ...

File Type: pdf | Size: 9 MB

HKAS 38_2023

Intangible Assets Hong Kong Accounting Standard 38 HKAS 38 Revised August 2022May 2024 INTANGIBLE ASSETS Copyright 2 HKAS 38 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...

File Type: pdf | Size: 855 KB

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

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update077

i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...

发布日期: 2019-03-25

File Type: pdf | Size: 5 MB

update165

i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...

发布日期: 2019-03-25

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update126

i Update No. 126 (Issued 3 April 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii and iv and replace with the new pages ...

发布日期: 2019-03-25

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update062

i Update No. 62 (Issued March 2009) This Update relates to the issuance of: • Amendments to HKFRS 7 Financial Instruments: Disclosures—Improving Disclosures about Financial Instruments • Other consequ ...

发布日期: 2019-03-25

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Best written report 2017

1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...

发布日期: 2018-06-28

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AGM-booklet-2017

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...

发布日期: 2017-10-26

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MPS_Module D_Part 1_Upload_V1

EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD www.etctraining.com.hk MD Taxation www.etctraining.com.hk Module Preparation Seminar – Agenda • Salaries tax implications on employment income and direct ...

发布日期: 2016-04-21

File Type: pdf | Size: 875 KB

ed-fvo-finacial-liabilities

May 2010 Exposure Draft ED/2010/4 Fair Value Option for Financial Liabilities Comments to be received by 16 July 2010Exposure Draft FAIR VALUE OPTION FOR FINANCIAL LIABILITIES Comments to be received ...

发布日期: 2010-05-10

File Type: pdf | Size: 225 KB

budget_proposals2003

-1 -BUDGET PROPOSALS 2003/04 “BALANCING THE EQUATION – Achieving Fiscal Equilibrium and a Fairer Society” 1. Overview 1.1. Introduction Externally, the signals are mixed about the future direction of ...

发布日期: 2002-12-10

File Type: pdf | Size: 270 KB

edc

Draft Supplemental Guidance September 2021 DRAFT SUPPLEMENTAL GUIDANCE FOR THE PROPOSED INTERNATIONAL STANDARD ON AUDITING FOR AUDITS OF FINANCIAL STATEMENTS OF LESS COMPLEX ENTITIES – AUDITOR REPORTI ...

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MPS_Module D_Part 1_Upload_V1

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hksa70515

MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR’S REPORT Modifications to the Opinion in the Independent Auditor’s Report Hong Kong Standard on Auditing 705 (Revised) Effective for audits of f ...

发布日期: 2019-03-25

File Type: pdf | Size: 799 KB

ed07-ed

International Accounting Standards Board July 2004 ED7 EXPOSURE DRAFT ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004Exposure Draft ED 7 FINANCIAL INSTRUMENTS: DISCL ...

发布日期: 2004-07-08

File Type: pdf | Size: 843 KB

ssap29

SSAP 29 (January 2001) 1 SSAP 29 STATEMENT OF STANDARD ACCOUNTING PRACTICE 29 INTANGIBLE ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the cont ...

发布日期: 2004-05-28

File Type: pdf | Size: 229 KB

framework18

Conceptual Framework for Financial Reporting Conceptual Framework Revised August 2020September 2022 CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING Copyright 2 CONCEPTUAL FRAMEWORK (2022) COPYRIGHT Cop ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update218

i Update No. 218 (Issued 28 June 2018) This update relates to the issuance of a revised Conceptual Framework for Financial Reporting. Document Reference and Title Instructions Explanations VOLUME II C ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

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Illustrative auditor's report for ETFREIT (final) April 2017

FE (Jun 2015)_Paper I_Panelists Report_Final

FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007_1

FE December 2015 Paper I Panelists' Report_Final

FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007

FE (Jun 2015)_Paper I_Panelists' Report_Final

FE (Jun 2015)_Paper I_Panelists Report_Final_20151007

Panelists_Report_Mod_D_(Dec_17)_Final

Panelists_Report_Module_D_(Dec_14)_Final

Paper 4

AGM-49th_211209

2018_Exam Review_Paper 1

2022 Level 2 Case QuestionsF

ofcr

Paper 02a

annual_report_2015_eng

annual_report_2018_eng

HKAS 38_2023

Module B Corporate Financing_Part 2

update077

update165

update126

update062

Best written report 2017

AGM-booklet-2017

MPS_Module D_Part 1_Upload_V1

ed-fvo-finacial-liabilities

budget_proposals2003

edc

MPS_Module D_Part 1_Upload_V1

hksa70515

ed07-ed

ssap29

framework18

update218

Settlement discount – from a purchaser’s perspective under HKAS 2

2022

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