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Module A (Dec 12)_Questions

Module A (Dec 12)_Questions Module A (December 2012 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

File Type: pdf | Size: 201 KB

Module D (Dec 11)_Question

Module D (Dec 11)_Question Module D (December 2011 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

File Type: pdf | Size: 174 KB

Module A (Jun 2017)_Question

Module A (Jun 2017)_Question Module A (June 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 110 KB

Module D (Dec 2017)_Answer

Module D (Dec 2017)_Answer Module D (December 2017 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”), salaries tax shall ...

File Type: pdf | Size: 229 KB

Module D (Dec 2016)_Question

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File Type: pdf | Size: 195 KB

A_WK1_Guidance Notes (Dec10)_1

A_WK1_Guidance Notes (Dec10)_1 Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presenta ...

File Type: pdf | Size: 1 MB

A_WK1_Guidance Notes (Dec10)

A_WK1_Guidance Notes (Dec10) Guidance Notes Module A (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentati ...

File Type: pdf | Size: 1 MB

0129-2

Proceedings No.: D-05-0154-C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...

发布日期: 2011-07-28

File Type: pdf | Size: 153 KB

andrew-order

Proceedings No.: D-05-0154-C IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Di ...

发布日期: 2010-03-18

File Type: pdf | Size: 41 KB

ADSTmanualform

SPECIALIST PROGRAMMES IN TAXATION Training Manuals Order Form Name: (Mr. /Ms.*) ______________________________________________________________________ HKICPA Membership /Registered Student /Taxation F ...

发布日期: 2015-01-13

File Type: pdf | Size: 104 KB

Tesla Offer til Sep 2024

Replacing Gasoline Vehicles with Electric Vehicles Working Together for Carbon Neutrality Tesla TESLA · · Tesla is committed to supporting the HKSAR Government's "Hong Kong Electric ...

File Type: pdf | Size: 654 KB

TJG Catalogue

The Juicy Grape Limited Catalogue www.thejuicygrape.com 1 We are the Wine Cowboys!!! The Juicy Grape Ltd. brands only the best wines for your needs. Bringing you stunning, undiscovered gems. We unite ...

发布日期: 2015-07-24

File Type: pdf | Size: 1 MB

Module A (Jun 2013) Workshop 1

Module A (Jun 2013) Workshop 1 Student Notes Module A (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentat ...

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AGM booklet

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File Type: pdf | Size: 592 KB

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 ...

发布日期: 2017-05-08

File Type: pdf | Size: 1 MB

ETS_Module D

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c110617-form

Annual Conference 2011 Hong Kong as a world capital market – What the Future holds for Hong Kong’s CPAs Institute members can check their enrolment status at “MyCPA” at www.hkicpa.org.hk. For Office U ...

发布日期: 2011-06-02

File Type: pdf | Size: 60 KB

Charitable_Fund

126 e l k d h l k d p l f b q v l c l r k q k q p ! " # !"# %&' The HKSA Charitable Fund To the Trustees of THE HKSA CHARITABLE FUND We have audited the Charitable Fund Acc ...

发布日期: 2003-11-13

File Type: pdf | Size: 504 KB

Module 11_LP_Vol 1

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File Type: pdf | Size: 12 MB

Disciplinary Orders

Disciplinary Order

发布日期: 2012-03-20

Module A Workshop 1

Student Notes Module A (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Propert ...

发布日期: 2011-11-03

File Type: pdf | Size: 1 MB

ccif-order

Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

发布日期: 2010-03-10

File Type: pdf | Size: 206 KB

Module A Jun 18Answer

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发布日期: 2019-02-15

File Type: pdf | Size: 408 KB

concordance_072007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

发布日期: 2007-07-19

File Type: pdf | Size: 288 KB

Module A (Jun 18)_Answer

Module A (Jun 18)_Answer Module A (June 2018 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Jody Wong, Chief Executive Officer From : Philip Chan, Accounting Manager ...

File Type: pdf | Size: 408 KB

Member_February WOTM

Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac terroir. Each Cognac is aged s ...

发布日期: 2016-01-28

File Type: pdf | Size: 4 MB

Member_February WOTM

发布日期: 2016-01-28

File Type: pdf | Size: 4 MB

Members_December Monthly Promotion

PRICE: HK420 MEMBER’S PRICE: HK280 PRICE: HK575 MEMBER’S PRICE: HK431 CHAMPAGNE HENRIOT BRUT SOUVERAIN NON-VINTAGE “Firm and toast (…) This finds a balance between its fresh, lively character and a sw ...

发布日期: 2015-11-30

File Type: pdf | Size: 2 MB

October Monthly Promotion

PRICE: HK 350 MEMBER PRICE: HK 263 PRICE: HK 360 MEMBER PRICE: HK 270 DR LOOSEN, RIESLING BEERENAUSLESE 2011 (375ML) DOMAINE HUET, LE HAUT-LIEU MOELLEUX, VOUVRAY 2009 “Ernie Loosen has single-handedly ...

发布日期: 2015-10-06

File Type: pdf | Size: 5 MB

September Monthly Promotion

PRICE: HK 795 MEMBER PRICE: HK 517 PRICE: HK 780 MEMBER PRICE: HK 507 EACH MONTH PUDAO TEAM WILL SPECIALLY CHOOSE 6 WINES FOR YOU THAT PAIRS PERFECTLY WELL WITH THE SEASON KISTLER VINEYARDS SONOMA COA ...

发布日期: 2015-08-26

File Type: pdf | Size: 6 MB

Member_August Monthly Promotion

PRICE: HK 259 MEMBER PRICE: HK 194 PRICE: HK 260 MEMBER PRICE: HK 195 HI WINE LOVERS! Which wines to bring with you on a boat party? Pudao has the answer! Surprise your guests with a refined and origi ...

发布日期: 2015-07-29

File Type: pdf | Size: 4 MB

Member_Wines of the Month_July

HI WINE LOVERS! We are back to bring sunshine and freshness to your life ! The Mediterranean is the heart of Europe. During the Middle Ages the area was the most active location for trade. Then over t ...

发布日期: 2015-06-29

File Type: pdf | Size: 5 MB

Member's_February WOTM

Member's_February WOTM Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac ter ...

File Type: pdf | Size: 4 MB

Member's_February WOTM_1

Member's_February WOTM_1 Delamain Cognac Pale & Dry Delamain is one of the oldest and most notorious Cognac producers. All the grapes are picked in the Grande Champagne area, the best Cognac t ...

File Type: pdf | Size: 4 MB

Module A_Preseen_20182

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发布日期: 2018-08-01

File Type: pdf | Size: 265 KB

Jun-2015

I. Please read the “Important Notes” carefully before completing this form. Name: (Surname first, BLOCK & FULL) QP Student#: II. Module(s) to be attempted (a maximum of two modules can be taken in ...

发布日期: 2015-02-26

File Type: pdf | Size: 247 KB

Module D (Dec 15)_Question

Module D (Dec 15)_Question Module D (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 139 KB

set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi

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File Type: pdf | Size: 985 KB

set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi_1

set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi_1 aa HKCA All for you to … PASS! -1 -HKICPA Module D – Taxation Practice Qs related to Transfer Pricing & DIPNs DEC 2010 – HKICPA QP MD (extract) Pra ...

File Type: pdf | Size: 985 KB

IE_e

Appendix 3Illustrative Consolidated Financial Statements Prepared in Accordance with the SME-FRSThis appendix is illustrative only and does not form part of the SME-FRS. The purpose of this appendix i ...

File Type: docx | Size: 115 KB

s100609as

The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Importance of Risk Management and The Import ...

发布日期: 2010-05-05

File Type: pdf | Size: 181 KB

AGM-booklet-2016

FASHIONING A FUTURE FOR HONG KONG ANNUAL GENERAL MEETING 2016Message from the President & the Chief Executive on the cover This year’s annual report features Hong Kong apparel industry as the them ...

发布日期: 2016-10-13

File Type: pdf | Size: 6 MB

Zung Fu Company Limited

Offers: Mercedes-Benz Exclusive offers Special discount on equipment upgrades for specific models (Flyer) Model Photo references Discount price EQE 350 (Basic model) HK659,000 (Original price: HK986,5 ...

发布日期: 2020-10-08

FE (Jun 17) Paper I_Question

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File Type: pdf | Size: 241 KB

hkfrs-int6

Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment HK(IFRIC) Interpretation 6HK(IFRIC) Interpretation 6 HK(IFRIC) Interpretation 6HK(IFRIC) Interpr ...

发布日期: 2019-03-25

File Type: pdf | Size: 412 KB

20150514_ETSI_D

Objective To develop examination techniques for Module D Taxation through reviewing past examination questions Agenda Examination Techniques – Module D Section A (Case Questions) Past Examination Ques ...

发布日期: 2015-05-19

File Type: pdf | Size: 193 KB

c110617

772r5_20110602F This year the Hong Kong Institute of Certified Public Accountants is introducing a new event – its annual conference. Don’t miss this opportunity to join in the debate with thought lea ...

发布日期: 2011-06-10

File Type: pdf | Size: 396 KB

Module A_Feb 10_Question

Module A (February 2010 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate present ...

发布日期: 2010-08-05

File Type: pdf | Size: 50 KB

IE_d

Appendix 2Illustrative Company-level Financial Statements Prepared in Accordance with the SME-FRSThis appendix is illustrative only and does not form part of the SME-FRS. The purpose of this appendix ...

File Type: docx | Size: 87 KB

20150514_ETSI_D

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File Type: pdf | Size: 194 KB

Module B revisions to 5th edition LP_20160607

1 Chapter 11 Identifying, measuring and managing financial risk Convention for quoting of exchange rates Paragraph 8.1.1, p 393 The quoting of currency rates will follow international practice in the ...

发布日期: 2016-06-07

File Type: pdf | Size: 305 KB

concordance2007

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

发布日期: 2007-03-14

File Type: pdf | Size: 158 KB

Module A (Dec 12) Workshop 1

Module A (Dec 12) Workshop 1 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...

File Type: pdf | Size: 2 MB

0202-1

Proceedings No.: D-08-0307Q IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Di ...

发布日期: 2011-08-01

File Type: pdf | Size: 204 KB

Zung Fu Offer Sep 2024

Hong Kong Institute of Certified Public Accountants Member Exclusive Offer: Mercedes-Benz Car Purchase Privilege Offer Details: 電話Tel: (852) 2504 6140 銷售服務點Showroom Location: 平治港島品牌中心（香港柴灣嘉業街60號） Merc ...

File Type: pdf | Size: 382 KB

Zung Fu Offer Sep 2024

File Type: pdf | Size: 382 KB

Member_March WOTM

Famille Hugel, Vendange Tardive Gewurtzraminer 2007 This late harvest Gewurtzraminer from Famille Hugel shows some exquisite notes of lychee, mango, passion fruit, with floral hints of rose and jasmin ...

发布日期: 2016-03-08

File Type: pdf | Size: 6 MB

Member's March WOTM

Member's March WOTM Famille Hugel, Vendange Tardive Gewurtzraminer 2007 This late harvest Gewurtzraminer from Famille Hugel shows some exquisite notes of lychee, mango, passion fruit, with floral ...

File Type: pdf | Size: 6 MB

pe-illustrative-financial-statement

Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...

发布日期: 2010-05-24

File Type: pdf | Size: 580 KB

pe-illustrative-financial-statement

Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordi ...

发布日期: 2010-05-24

File Type: pdf | Size: 580 KB

pe-illustrative-financial-statement

Page Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies ...

File Type: doc | Size: 601 KB

Pudao Wines November Monthly Promotion

PRICE: HK750 MEMBER’S PRICE: HK563 PRICE: HK625 MEMBER’S PRICE: HK469 DON MELCHOR PUENTE ALTO 2010 CHÂTEAU DE PIBARNON 2010 “Refined and elegant, with silky tannins behind the mineral, macerated ...

发布日期: 2015-11-02

File Type: pdf | Size: 1 MB

gilman1202

購買數量：_________ 購買數量：_________ 從此熨衣服變得更輕鬆自在，只需用HK498.00 購買價值HK888.00美國北極牌1500W 專業蒸氣掛熨機Fridigaire 1500W 專業蒸氣掛熨機（型號：FD1161） 45 秒蒸氣快速輸出可選擇4 種掛熨模式: 衣物加濕/消毒殺菌/輕薄衣物，如絲質、人造纖維質料/厚身衣物，如羊毛、全棉質料早人一步，回南天前用超筍價HK1,6 ...

发布日期: 2012-02-10

File Type: pdf | Size: 495 KB

s110527s

Shareholder Disputes Concerning Family Companies Programme Code: S110527S The seminar will focus on shareholder disputes that happen in the context of family companies. Topics covered include: Family ...

发布日期: 2011-04-21

File Type: pdf | Size: 176 KB

s110520s

Valuation for M&A Transactions and the Impact on Financial Reporting Programme Code: S110520S The seminar will address issues regarding valuation for M&A transactions including the regulatory ...

发布日期: 2011-03-11

File Type: pdf | Size: 176 KB

s110519s

Anti Avoidance Trends and Taxation Internal Control Frameworks Programme Code: S110519S In this seminar, the speaker will discuss the following: International trends to combat tax avoidance Anti-avo ...

发布日期: 2011-03-11

File Type: pdf | Size: 188 KB

s110117as

Remiittttance ffor Non--Trade Paymentts ffrom Chiina ((re--run)) Programme Code: S110117AS Remitting funds from China is always important to multinational companies. In this seminar, the speaker will ...

发布日期: 2011-01-04

File Type: pdf | Size: 194 KB

s110126as

Corporate Use of Derivatives Programme Code: S110126AS This seminar will include the history of derivatives and why they were invented. The different use of derivatives will be explored using case stu ...

发布日期: 2011-01-04

File Type: pdf | Size: 176 KB

Nina Hotel TWW - Stay Dine Cafe Circles - CPA

Nina Hotel TWW - Stay Dine Cafe Circles - CPA Enjoy a food inspired break in our comfortable Enjoy a food inspired break in our comfortable Enjoy a food inspired break in our comfortable Enjoy a food ...

File Type: pdf | Size: 629 KB

update016

Update No. 16 (Issued July 2005) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume II Replace contents pages i to v with revised contents pages i to v. Revis ...

发布日期: 2019-03-25

File Type: pdf | Size: 203 KB

CPMorderform-latest2

Order Form To purchase the Manual, please complete and fax this order form together with pay-in slip to above fax number or post with HK Dollar cheque to the following address: Room B, 4/F Fook On Fac ...

发布日期: 2009-09-01

File Type: pdf | Size: 234 KB

Module A (Jun 16)_Question

Module A (Jun 16)_Question Module A (June 2016 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 252 KB

comparisondec18

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2018 Framework Title IASB equivalent Differences in Transitional Provisions ...

File Type: pdf | Size: 260 KB

HKICPA-PDF-gift_1603

TERMS & CONDITIONS OF PROMOTIONAL OFFERS WELCOME OFFER 1. The promotion period runs from now until 30 June 2016. Only applicant whose application is approved within the promotion period will be el ...

发布日期: 2016-03-31

File Type: pdf | Size: 268 KB

s110531s

Intellectual Property in Corporate Environment Programme Code: S110531S Intellectual Property (IP) rights such as trade marks, patents, designs and domain names are important assets of a company and i ...

发布日期: 2011-04-01

File Type: pdf | Size: 177 KB

s110512s

Succession Planning for Family Businesses Programme Code: S110512S Over recent decades, Hong Kong has given rise to a lot of successful enterprises. Many of these are family owned businesses which nee ...

发布日期: 2011-03-11

File Type: pdf | Size: 177 KB

kuoni_april

All package price quoted in Hong Kong Dollar on per person basis 費用包括: 條款及細則： * 英國航空來回香港至倫敦之經濟客位機票乙張* 價錢以港幣、雙人房每位計算。如單人入住或出發， * 旅客必須持有至少以回港日計起6個月以上有效護照及入境* 12晚「菁英星座號」住宿連膳食及船上娛樂表演需繳付艙房附加費。簽證，菁英郵輪公司及其特約 ...

File Type: pdf | Size: 1 MB

update277

i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...

File Type: pdf | Size: 338 KB

annual_report_2013_eng

2 Foreword President’s Report Chief Executive and Registrar’s Review Finance and Operations Qualification and Membership Standards and Regulation China and International Branding and Communications Go ...

发布日期: 2013-12-05

File Type: pdf | Size: 4 MB

AGM booklet 2023

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File Type: pdf | Size: 1 MB

Module D Jun 2018Question

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发布日期: 2019-02-15

File Type: pdf | Size: 161 KB

Module C (Jun 13)_Question_1

Module C (Jun 13)_Question_1 Module C (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...

File Type: pdf | Size: 133 KB

Module C (Jun 13)_Question

Module C (Jun 13)_Question Module C (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argu ...

File Type: pdf | Size: 133 KB

FE (Jun 17) Paper II_Question

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File Type: pdf | Size: 203 KB

Module D (Jun 2018)_Question

Module D (Jun 2018)_Question Module D (June 2018 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 161 KB

20130513_module_a_case

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发布日期: 2013-05-31

File Type: pdf | Size: 1 MB

FE (Jun 16) Paper II_Answer

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FE (Jun 16) Paper II_Answer_1

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FE (Jun 16) Paper II_Answer_2

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File Type: pdf | Size: 215 KB

Module B (Jun 2013) Workshop 2_1

Module B (Jun 2013) Workshop 2_1 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presen ...

File Type: pdf | Size: 572 KB

Module B (Jun 2013) Workshop 2

Module B (Jun 2013) Workshop 2 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presenta ...

File Type: pdf | Size: 574 KB

HealthHarvest_OrderForm_20170703

康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang (Tualang) Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : ...

发布日期: 2017-07-03

File Type: pdf | Size: 3 MB

HKICPA order form 2016-2017

发布日期: 2016-11-10

File Type: pdf | Size: 3 MB

RICOH Flyer Order Form

852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...

发布日期: 2014-11-06

File Type: pdf | Size: 762 KB

RICOH Flyer+Order Form

852 2357 1026 sales@mongson.com www.mongson.com RICOH SP 201N Mono Laser Printer RICOH SP C250DN SP C250SF Full Colour Laser & Compact Multi Function Printer Budget-friendly Economical Energy ef ...

File Type: pdf | Size: 762 KB

update030

Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...

发布日期: 2019-03-25

File Type: pdf | Size: 701 KB

2020 Case Competition_v12_Clean HK Undergraduate Final

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2020 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...

File Type: pdf | Size: 676 KB

2020 Case Competition_v12_Clean HK Sub-degree Final

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2020 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...

File Type: pdf | Size: 656 KB

AGM-booklet-2015

Annual General Meeting 2015 THE WILL TO SUCCEEDMESSAGE FROM THE PRESIDENT AND THE CHIEF EXECUTIVE ON THE COVER This year our annual report showcases an area that Hong Kong people are fond and proud of ...

发布日期: 2015-10-16

File Type: pdf | Size: 589 KB

pubforsale_QP

Purchase of Publications (Qualification Programme) Name: ________________________________ Status: Member/Student/Non-member Member/Student Number: _________________ Date: __________________________ Pl ...

发布日期: 2008-09-18

File Type: pdf | Size: 70 KB

CPA_Source_App_Form

CPA FirmDirectory /CPA Source Application Form Member Services Department Hong Kong Institute of CPAs 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong Fax no: 2865 6603 /2865 6776 Enquiries ...

发布日期: 2005-08-31

File Type: pdf | Size: 151 KB

Volvo_eDM (1408114)

Volvo_eDM (1408114) All-New XC60 T5 Power without Footprint XC60 T5 Sports SUV HK449,800 FREE first-year license fee (original HK469,800) Enjoy Volvo’s exclusive offers FOR MEMBERS of hkicpa!! XC90 T5 ...

File Type: pdf | Size: 385 KB

Nina Hotel TWW _CNY Pudding_CPA

圖片只供參考I 優惠受條款及細則約束I 如有任何爭議，酒店保留最終決定權如心酒店集團呈獻一系列賀年糕點及禮品迎接富饒豐盛的虎年自取地點：荃灣楊屋道8號荃灣西如心酒店7樓凡訂購賀年糕點20盒或以上，可獲免費送貨（只限同一送貨地址）花開富貴金玉滿堂原價CPA優惠瑤柱臘味XO醬蘿蔔糕（900克） HK268 HK198 五香臘味芋頭糕（900克） HK268 HK198 椰汁金糖年糕（900克） HK ...

File Type: pdf | Size: 1 MB

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

File Type: pdf | Size: 2 MB

1796_Compliance_AnnualReport2021_211115

COMPLIANCE Focusing on the Future 2021 Annual ReportAbbreviations used CPA Certified Public Accountant CPRR Corporate Practices (Registration) Rules FRC Financial Reporting Council HKICPA /Institute H ...

File Type: pdf | Size: 4 MB

Module A _Dec 16_Question

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发布日期: 2016-12-30

File Type: pdf | Size: 81 KB

JHC ppt

Delegates from University of Berlin School of Economics and Law Hong Kong Baptist University (HKBU) 13 Mar 2014 HKICPA/HKIAAT Business case Competition Lisa Ngai – Vice Chairman & Executive Direct ...

发布日期: 2015-12-28

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Module D _Jun14_Question

Module D (June 2014 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical argumentation and appropriate ...

发布日期: 2014-06-30

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Module A 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 ...

发布日期: 2013-08-09

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FE (Dec 16) Paper II_Answer

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Ren_Quarantine Package at RenaissanceAugOct 2022 Update 9 Aug

Package price: • Garden View Room: HK 1,580 net per room, per night (single occupancy) • Harbour View Room: HK 2,080 net per room, per night (single occupancy) * Supplement charge HK 300 net per perso ...

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annual_report_2019_eng

ANNREPENG_CONTENT04Message from the Chief Executive and Registrar10Constitution, Governance & Finance19Standards, Regulation & Professional Conduct02Message from the President06The History of ...

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asianforum

IFRS 17 Insurance Contracts Insurance Contracts Insurance Contracts : Perspective from Hong Kong's accounting standard Perspective from Hong Kong's accounting standard Perspective from Hong Ko ...

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s110218s

Risk Management and Internal Control for Listed Companies in China Programme Code: S110218S The China Insurance Regulatory Commission and other Chinese regulatory organisations have published a series ...

发布日期: 2011-01-20

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s110309s

Taxation Exposure for HK Permanent Establishments Programme Code: S110309S Since the revised legislation on exchange of information became effective March 2010, Hong Kong has been expanding its treaty ...

发布日期: 2011-01-17

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update053

Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...

发布日期: 2019-03-25

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key-proposals-e

1 Hong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong Institute of CPAsHong Kong ...

发布日期: 2011-01-27

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Module A (Dec 12)_Questions(revised)

Module A (Dec 12)_Questions(revised) Module A (December 2012 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical ...

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Module A (Dec 16)_Answer

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20181210 HKTV Corporate Presentation HKICPA

28 December 2018 Corporate Presentation 1Disclaimer This presentation and subsequent discussions may contain forward-looking statements and information that involve risks, uncertainties and assumption ...

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Compliance Annual Report 2018

2018 ANNUAL REPORT COMPLIANCECONTENTS INTRODUCTION 1 Regulating CPAs Compliance Department COMPLAINTS 2 What is a complaint? Sources of complaints Complaint handling process Performance measures PROFE ...

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Module A (Jun 2012)_WS 1

Module A (Jun 2012)_WS 1 Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation G ...

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annual_report_2016_eng

FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...

发布日期: 2016-11-24

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Module A Pre-seen 20162

发布日期: 2016-08-05

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Module A

i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...

发布日期: 2013-02-19

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tim-lui

Speech at HKICPA Annual Conference Dinner 17 June 2011 “My National People’s Congress Story” Tim T. L. Lui President Philip, Distinguished Guests and Fellow Members, Back in late 2007 and with encoura ...

发布日期: 2011-08-10

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Module D (Jun 12)_Question

Module D (Jun 12)_Question Module D (June 2012 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

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Annual_report_ENG

Annual Report 2008 Leaping to success Leaping to success Hickstead, a stallion born in the Netherlands, won a gold medal in the individual show jumping event and a silver medal in the team event at th ...

发布日期: 2008-12-02

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Exam Technique Seminar_Module A

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发布日期: 2016-11-11

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20150507_ETSI_A

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发布日期: 2015-05-08

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WS 2 Student Notes - Mod B

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发布日期: 2012-12-11

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iOne_iBox

www.iOne.com.sg Frequent call to HK and China ? High IDD cost ? Poor IDD reception ? Desire HK and China customers always call you in linking up with their business opportunities ? Need to stay c ...

发布日期: 2011-04-01

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DBIG -110810 (Abalone dinner)

DBIG -110810 (Abalone dinner) To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 10 August 2011 Dear members, Abalone dinner cum Sai Kung Vigor DB race celebrati ...

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update130

i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...

发布日期: 2019-03-25

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Module D (Jun 2017)_Answer

Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...

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ed_ag520

17 July 2020 Exposure Draft Response Due Date 16 October 2020 Exposure Draft Proposed Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5) EXPOSURE DRAFT PROPO ...

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update029

Update No. 29 (Issued May 2006) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIDiscard the existing pages and replace with the new pages i, ii, iii and ...

发布日期: 2019-03-25

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2018 sponsorship package

IT Conference 2018 Impact of Fintech and Artificial Intelligence to the Accountancy Profession Saturday, 20 October 2018 Ritz Carlton (Ballroom), International Commerce Centre (ICC), 1 Austin Road Wes ...

发布日期: 2018-05-04

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Big4-IFRS2011

IFRS /iGAAP books (2011 edition) Available at discounted price Deloitte iGAAP 2011: a Guide to IFRS ---by Deloitte Touche Tohmatsu Discounted price: HK1,390 (original: HK1,635) International GAAP 2011 ...

发布日期: 2011-04-18

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ETS-FE

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发布日期: 2017-10-09

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1648_C_AnnualReport2019

1 January 2019 to 30 June 2020 COMPLIANCE Regulating the Profession Operations ReportFOREWORD 3 REGULATING THE PROFESSION 4 ANATOMY OF THE COMPLAINT PROCESS 5 What is a complaint? Complaint sources Pr ...

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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 ...

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PC-Taxation (Dec 14)_Question

PC-Taxation (Dec 14)_Question PC – Taxation (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for ...

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Module D (Dec 14)_Question

Module D (Dec 14)_Question Module D (December 2014 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

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Module B (Dec 2017)_Question

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HKICPA-PDF-giftTC_0427

* Only applicable to new BOC customers subject to terms and conditions. Perpetual Annual Fee Waiver; and One of the four superb welcome gifts*: UA Cinemas Movie Voucher (4 pcs) HK500 Free Spending Cr ...

发布日期: 2017-05-17

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s140801s

HKICPA seminar: Review and Outlook of Hong Kong Fund Industry Programme Code: S140801S Topics include: Overview and structure of HK fund industry Size of HK fund market Client/channel/Product type: ...

发布日期: 2014-07-02

File Type: pdf | Size: 229 KB

s110615s

Electronic Filing and the Future Direction of Corporate Compliance Work (re-run) Programme Code: S110615S The seminar focuses on how technology can improve the efficiency of corporate compliance work ...

发布日期: 2011-04-29

File Type: pdf | Size: 190 KB

s110614s

Hong Kong Transfer Pricing From a Practical Perspective Programme Code: S110614S Tax authorities all over the world are increasingly seeking to improve revenue collection, the Hong Kong Inland Revenue ...

发布日期: 2011-04-29

File Type: pdf | Size: 189 KB

s110517s

Bridging the Gap between Financial Reporting and Business Valuation Programme Code: S110517S Fair market valuation in HKFRS requires new knowledge base and skills for financial statements preparers, a ...

发布日期: 2011-04-11

File Type: pdf | Size: 176 KB

s110609s

Update of the Current Credit Risk Situation of Chinese Enterprises Programme Code: S110609S China became the 2nd largest economy in 2010 and will maintain a rapid growth rate in 2011 at just under 10% ...

发布日期: 2011-04-01

File Type: pdf | Size: 188 KB

s110530s

Risk Identification and Assessment Programme Code: S110530S Effective risk identification and assessment are essential for auditors and management to allocate resources for addressing high risks and/o ...

发布日期: 2011-04-01

File Type: pdf | Size: 177 KB

s110524s

How Non-U.S. Individuals May Be Caught by U.S. Estate Tax Programme Code: S110524S With the increasing number of online brokers and expanded scope of services offered by the local banks, it becomes ev ...

发布日期: 2011-04-01

File Type: pdf | Size: 176 KB

s110516s

Maximising the Benefit of Strategic Alliances Programme Code: S110516S For accounting firms, strategic alliances can provide a valuable means to access new markets and knowledge whilst enhancing value ...

发布日期: 2011-04-01

File Type: pdf | Size: 178 KB

s110324s

Savings through Contract Compliance and Cost Recovery Programme Code: S110324S A contract compliance and cost recovery initiative could help your organisation reduce costs, recover savings and improve ...

发布日期: 2011-02-08

File Type: pdf | Size: 198 KB

s110328s

Maximising the Benefit of Strategic Alliances Programme Code: S110328S For accounting firms, strategic alliances can provide a valuable means to access new markets and knowledge whilst enhancing value ...

发布日期: 2011-01-13

File Type: pdf | Size: 176 KB

s110228s

Building Client Relationships in the Asian Context Programme Code: S110228S Retaining and growing client relationships is becoming increasingly important for CPA firms given the increased competitiven ...

发布日期: 2011-01-04

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s110124s

Latest Departmental Interpretation and Practice Notes No. 21 Programme Code: S110124S The Inland Revenue Department (“IRD”) released the revised Departmental Interpretation and Practice Notes (“DIPN”) ...

发布日期: 2011-01-04

File Type: pdf | Size: 176 KB

s110317s

Your Styles -Effective Communication Programme Code: S110317S This workshop refers to scientific research that shows participants how people communicate, think and behave differently under four behavi ...

发布日期: 2011-01-04

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s110221as

Environmental Behavioral Change in the Office Programme Code: S110221AS The majority of customers and executives worldwide believe that large corporations should play a broader role in society such as ...

发布日期: 2011-01-04

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PDI app_published

Enrolment Application for Professional Diploma in Insolvency 2018/2019(1) 1 We welcome enrolment application by E-mail: sq.insolvency@hkicpa.org.hk Fax: 2147-3293 post to HKICPA-Education and Train ...

发布日期: 2018-10-12

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ifac-s-m-practices-forum

The Forum is hosted by the International Federation of Accountants (“IFAC”) and co-hosted by the Chinese Institute of Certified Public Accountants and the Confederation of Asian and Pacific Accountant ...

发布日期: 2009-09-10

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e-Learning & F2F (Oct_Nov 2017)

e-Learning & F2F (Oct_Nov 2017) Course 1 Course 2 e-Series (Note 1) F2F seminars (Note 2) Speaker 1186r2_20170817 CPD Programme – New e-Learning Courses and Face-to-Face Seminars on Corporate Fina ...

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Module 14_LP

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APM

(2016 edition) HKICPA Audit Practice Manual (2016 edition) is a reference tool ensuring that audit work is carried out efficiently and effectively, with customizable documentation templates and sample ...

发布日期: 2018-02-27

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Members_January Monthly Promotion

PRICE: HK680 MEMBER’S PRICE: HK612 Teeling Single Grain Irish Whiskey Recently awarded World’s Best Grain at the World Whiskies Awards, 2014, this Irish Whiskey is made through a unique process of dis ...

发布日期: 2016-01-19

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CDR-W100227-1_flyer

CD-Rom for Hong Kong Financial Reporting Standards CD-Rom pack The CD-Rom pack includes -one CD-Rom -a set of handout -a set of self-assessment questions -CPD verification form -an evaluation form Sin ...

发布日期: 2014-01-22

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Module A Pre-Workshop Materials_2

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发布日期: 2011-09-27

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1016-2

Proceedings No.: D-07-02720 IN THE MATTER of a complaint made under section 34(l)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED P ...

发布日期: 2011-08-08

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rif101006

Recent developments in liquidators' remuneration About the topic At this seminar, Mr. Patrick Cowley of KPMG China and Mr. James Wood of O'Melveny & Myers Hong Kong office will review the ...

发布日期: 2010-09-20

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d_workshop1session4_1

Taxation 4 Workshop 1 Session 4 Computation of the tax liability for an individual Mr. Johnson is a resident in Hong Kong. He was the Finance Director of Fir Limited for 15 years until 30 November 200 ...

发布日期: 2010-09-15

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d_workshop1session4

发布日期: 2010-09-15

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cheung-action

Proceedings No.: D-07-02720 IN THE MATTER of a complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED P ...

发布日期: 2010-01-04

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Mobile Medical 2022 20th Anniversary Discount P1

MOBILE MEDICAL & HEALTH CHECK CENTRE LTD ABC套餐(男仕共86項/女仕共87項檢查) HK2,380 HK4,680 HK6,380 HK8,680 HK1,480 HK2,580 HK3,780 HK4,880 美邦醫學體檢中心保留隨時更改使用條款及細則之權利，而不會作另行通知。如有任何爭議，美邦醫學體檢中心保留最終決定權。(A)全面身體健康檢 ...

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Mobile Medical 1 on 20Dec2022

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Module A Dec 18Question

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发布日期: 2019-02-15

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Module A_Preseen_20172

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发布日期: 2017-08-10

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ETS-FE_for presentation (for upload)

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Souvenirs for sales

Quick-dry towel with desk organizer HK48 A5 Note Book HK88 Post-it HK38 Tote Bag HK48 Webcam Cover HK15 Tablet Bag HK188 Order form 50th Anniversary Souvenir Collection For orders and enquiries, pleas ...

发布日期: 2023-08-16

AGM-booklet-2012

Annual General Meeting 2012Accounting for theArt of Success02 Contents President’s report 3 Chief Executive and Registrar’s review 5 Notice of the 40th annual general meeting 7 Report of the independe ...

发布日期: 2012-10-22

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GilmanDisney Marvel Staff Offer

GilmanDisney Marvel Staff Offer 太平家電居優惠太平家電居優惠太平家電居優惠太平家電居優惠歡迎Whatsapp WhatsappWhatsappWhatsapp 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 9169 4045 查詢或訂 ...

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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

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ETS_Module D

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ETS_Module D

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update043

Update No. 43 (Issued September 2007) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIDiscard the existing pages i -iv and replace with the new pages i - ...

发布日期: 2019-03-25

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pr20161115-en

1 Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment Dear AssignmentDear AssignmentDear AssignmentDear AssignmentDear AssignmentDear Assignment / ...

发布日期: 2016-11-15

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update032

Update No. 32 (Issued September 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i, ii, iii and iv and replace with the new pages ...

发布日期: 2019-03-25

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Module A _Jun 18_Question

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发布日期: 2019-02-15

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Module A _Jun 18_Question

Module A (June 2018 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate presentati ...

发布日期: 2018-06-28

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FE _Dec 16_ Paper II_Question

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发布日期: 2016-12-09

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JW Marriott_20150624

Pacific Place, 88 Queensway, Hong Kong EXCLUSIVE TO JW’S ASSOCIATION PARTNERS 10% OFF ON FOOD & BEVERAGE Whether it is a birthday, anniversary or even a baby’s full moon dinner, we have just the p ...

发布日期: 2015-06-29

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Module B (Jun 17)_Answer

Module B (Jun 17)_Answer Module B (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer (1)(a) The single plant-wide overhead rate will be GBP3,200,000 /GBP10,000,000 3 ...

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Module D (Dec 14)_Answer

Module D (Dec 14)_Answer Module D (December 2014 Session) 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) The relevant sums are computed as follows: HK (1) Carriage of goods and passengers shipped in H ...

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Module D (Jun 2017)_Question

Module D (Jun 2017)_Question Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

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Module D (Jun 2018)_Answer

Module D (Jun 2018)_Answer Module D (June 2018 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Prior to the Inland Revenue (Amendment) (No.3) Ordinance 2015 (“the Amendment” ...

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update014

Update No. 14 (Issued May 2005) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIReplace contents pages i to v with revised contents pages i to v. Revised ...

发布日期: 2019-03-25

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AGM-booklet-2013

2 Contents President’s report Chief Executive and Registrar’s review Notice of the 41st annual general meeting Report of the independent auditor on the summary financial statements Summary financial s ...

发布日期: 2013-10-28

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