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Module B (May 10)_Answer

Module B (May 10)_Answer Module B (May 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Members of the Managers’ Meeting From: Tommy Chan, Chief Accountant Date: ...

File Type: pdf | Size: 70 KB

1.207A

4th Floor, Tower Two, Lippo Centre, Tel : (852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax : (852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 23 March 2005 To: Members ...

发布日期: 2005-03-23

File Type: pdf | Size: 1 MB

hksa540

AUDIT OF ACCOUNTING ESTIMATES 1 ED/HKSA 540 HONG KONG STANDARD ON AUDITING 540 AUDIT OF ACCOUNTING ESTIMATES (Effective for audits of financial statements for periods beginning on or after 15 December ...

发布日期: 2004-11-17

File Type: pdf | Size: 93 KB

hksa540

发布日期: 2004-11-17

File Type: pdf | Size: 93 KB

i2c_annual23

Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...

File Type: pdf | Size: 178 KB

255

1 Minutes of the 255th meeting of the Financial Reporting Standards Committee held on Tuesday, 25 February 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. E ...

File Type: pdf | Size: 143 KB

update174

i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...

发布日期: 2019-03-25

File Type: pdf | Size: 686 KB

20121025_ModuleB_PartII

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发布日期: 2012-10-25

File Type: pdf | Size: 1009 KB

Module A Workshop 2

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

发布日期: 2011-12-02

File Type: pdf | Size: 1 MB

Part1_I2C_IASB_Preliminary_views_Insurance

May 2007 DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 1: Invitation to Comment and main text Comments to be submitted by 16 November 2007DISCUSSION PAPER Preliminary Views on Insuran ...

发布日期: 2007-04-26

File Type: pdf | Size: 875 KB

hk(ifric)-int23

HK(IFRIC)-Int 23 Issued July 2017Revised September 2022 HK(IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments UNCERTAINTY OVER INCOME TAX TREATMENTS Copyright 2 HK(IFRIC)-Int 23 (2022) C ...

发布日期: 2019-03-25

File Type: pdf | Size: 299 KB

Territory-wide_teen_survey_Press_release_Eng

To: News/Business Editor (For Immediate Release) Hong Kong Teens Predict Prosperous Future for Hong Kong Majority Think They Will Be Rich (HONG KONG, 22 June 2005) – The majority of Hong Kong’s teenag ...

发布日期: 2005-06-22

File Type: pdf | Size: 110 KB

ed-offsetting-financial-assets

January 2011 Exposure Draft ED/2011/1 Offsetting Financial Assets and Financial Liabilities Comments to be received by 28 April 2011Exposure Draft Offsetting Financial Assets and Financial Liabilities ...

发布日期: 2011-01-29

File Type: pdf | Size: 251 KB

miscellaneous_old20080918

Purchase of Miscellaneous Textbooks Name : ________________________________ Status : Member/Student Member/Student Number : _________________ Date : __________________________ Required Items Unit Pric ...

发布日期: 2008-01-03

File Type: pdf | Size: 90 KB

bmiscellaneous

发布日期: 2005-09-29

File Type: pdf | Size: 98 KB

miscellaneous_old

发布日期: 2004-10-06

File Type: pdf | Size: 40 KB

DI

1 Meeting with Disclosure Initiative Advisory Panel (via videoconference) Date: 7 April 2020, Tuesday Time: 10:00 a.m. – 12:15 p.m. Members Present: Kelly Kong, Jardine Matheson & Co., Limited Ero ...

File Type: pdf | Size: 346 KB

order-20121026

1 Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...

发布日期: 2015-07-03

File Type: pdf | Size: 150 KB

techwatch46

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

发布日期: 2006-08-03

File Type: pdf | Size: 260 KB

ed_ias1def

IFRS Standards Exposure Draft ED/2020/3 May 2020 Comments to be received by 3 June 2020 Classification of Liabilities as Current or Non-current—Deferral of Effective Date Proposed amendment to IAS 1Ex ...

File Type: pdf | Size: 147 KB

list

LIST OF HONG KONG CPA PRACTICES WITH BUSINESS CONTACTS IN THE MAINLAND Joint Venture Representative# Affiliation with* Nature Exclusive/No. Name of Practice Accounting Practice(s) in China Office(s) i ...

发布日期: 2015-11-05

File Type: pdf | Size: 599 KB

iag1

IAG 1 (December 2001) 1 IAG 1 INDUSTRY ACCOUNTING GUIDELINE 1 ACCOUNTING FOR GENERAL INSURANCE BUSINESS (Issued June 1993; revised July 2000 and December 2001) This Guideline sets out recommendations, ...

发布日期: 2004-05-28

File Type: pdf | Size: 215 KB

e-resources_dec14

New e-Resources (December 2014) New EBooks Title : Treasury Markets and Operations Author: Hong Kong Institute of Bankers Staff Publisher: Wiley Year: 2014 eISBN: 9780470827598 Subject: Capital market ...

发布日期: 2014-12-05

File Type: pdf | Size: 209 KB

GAAP_IFRS

Bloomsbury Books Ltd GAAP & IFRS titles promotion for HKICPA members 20% off for 1 copy; 25% off for 2 copies or above Until 31 May 2010 Bloomsbury Books Ltd is delighted to offer the special dis ...

发布日期: 2010-03-16

File Type: pdf | Size: 133 KB

ED_IAS_27_Amend

June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 27 Consolidated and Separate Financial Statements Comments to be received by 28 October 2005 International Accounting Standards BoardExposure Dra ...

发布日期: 2005-06-30

File Type: pdf | Size: 392 KB

dp1_goodwill

IFRS Standards Discussion Paper DP/2020/1 March 2020 Comments to be received by 15 September 2020 Business Combinations—Disclosures, Goodwill and ImpairmentBusiness Combinations—Disclosures, Goodwill ...

File Type: pdf | Size: 485 KB

update258

i Update No. 258 (Issued 9 April 2021) This Update relates to the issuance of Covid-19-Related Rent Concessions beyond 30 June 2021 (2021 Amendment to HKFRS 16 Leases) and the consequential amendments ...

File Type: pdf | Size: 823 KB

cbt

Our Ref.: C/FRSC 22 February 2012 Companies Bill Team Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Eligibility for the use of the Sma ...

发布日期: 2012-03-22

File Type: pdf | Size: 2 MB

techwatch41

发布日期: 2006-02-21

File Type: pdf | Size: 594 KB

techwatch41

发布日期: 2006-02-21

File Type: pdf | Size: 594 KB

IASB_ED_Proposed_Improvement

October 2007 EXPOSURE DRAFT OF PROPOSED Improvements to International Financial Reporting Standards Comments to be received by 11 January 2008FIRST ANNUAL IMPROVEMENTS PROJECT Exposure Draft of Propos ...

发布日期: 2007-10-10

File Type: pdf | Size: 861 KB

i2c-leases

19 August 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF LEASES Comments to be received by 30 November 2010 The Hong K ...

发布日期: 2010-08-19

File Type: pdf | Size: 377 KB

IASB-ED04-ie

Draft Illustrative Examples ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATI ...

发布日期: 2003-07-04

File Type: pdf | Size: 75 KB

1259C_DC order _edited_1

. . IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Sectio ...

发布日期: 2018-07-03

File Type: pdf | Size: 215 KB

1259C_DC order _edited

. . IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Coriumittee under Sectio ...

发布日期: 2018-07-03

File Type: pdf | Size: 215 KB

Ipsas9-13

BY FAX AND BY POST (002 1 (212) 286 9570) Our Ref.: C/PSC, M8416 15 December 2000 Mr. Jim Sylph, Technical Director International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New ...

发布日期: 2001-01-08

File Type: pdf | Size: 15 KB

Ipsas9-13

发布日期: 2001-01-08

File Type: pdf | Size: 15 KB

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

File Type: pdf | Size: 6 MB

update031

Update No. 31 (Issued July 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised page 1 and discard the replaced page HONG KONG STANDARDS ON QUA ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

20141021_MPS_A_S2

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发布日期: 2014-10-22

File Type: pdf | Size: 991 KB

Ref_Best Written Report

Best Written Report 2016 QP Case Analysis Competition (HK) Leading a GOOD LIFE Love. Innovative. Faithful. Energetic QP Case Analysis Competition 2016 HKICPACONTENTS PAGES REPORT OVERVIEW 2 Executive ...

发布日期: 2017-03-01

File Type: pdf | Size: 7 MB

techwatch52

Issue 52 • January 2007 TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to commentletters@hkicpa ...

发布日期: 2007-02-02

File Type: pdf | Size: 300 KB

techwatch52

发布日期: 2007-02-02

File Type: pdf | Size: 300 KB

exam_answerold

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW140610) Programme Dates: 10,19, 21, 26, 28 and 29 June 2014 Facilitator: M ...

发布日期: 2014-08-13

File Type: pdf | Size: 243 KB

update065

Update No. 65 (Issued June 2009) This Update contains the first part of the Hong Kong Clarified Pronouncements on Auditing. BACKGROUND ABOUT HONG KONG CLARIFIED PRONOUCEMENTS ON AUDITING: Hong Kong Cl ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

Take2 Health Limited_Take2 Health Limited_Introduction

Take2 Health Limited CONFIDENTIAL AND PROPRIETARY 1Company Overview CONFIDENTIAL AND PROPRIETARY 2Company overview • Headquartered in Hong Kong SAR, China • Founded by world-class scientists from The ...

File Type: pdf | Size: 1 MB

update251

i Update No. 251 (Issued 15 December 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i, iv and v; and replace with the revised ...

File Type: pdf | Size: 643 KB

hksa520cfd

2 Analytical Procedures Hong Kong Standard on Auditing 520 HKSA 520 Issued July 2009; revised January 2021, December 2021, March 2023, January 2024 Effective for audits of financial statements for per ...

发布日期: 2019-03-25

File Type: pdf | Size: 237 KB

result summary 2011

CPA Football Competition 2011 Results of Preliminary Round Group A19-Jan-11A2 vs A31 : 321' 22" (A2)216-Jan-11A1 vs A41 : 316' 00" (A4)430-Jan-11A1 vs A22 : 114' 17" (A2)43 ...

发布日期: 2011-02-28

File Type: pdf | Size: 45 KB

prelimannouncements

30 September 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft Proposed Practice Note “Guidance for Auditors Regarding Preliminary Announcements of Annual ...

发布日期: 2005-10-03

File Type: pdf | Size: 568 KB

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Module B (May 10)_Answer

1.207A

hksa540

hksa540

i2c_annual23

255

update174

20121025_ModuleB_PartII

Module A Workshop 2

Part1_I2C_IASB_Preliminary_views_Insurance

hk(ifric)-int23

Territory-wide_teen_survey_Press_release_Eng

ed-offsetting-financial-assets

miscellaneous_old20080918

bmiscellaneous

miscellaneous_old

DI

order-20121026

techwatch46

ed_ias1def

list

iag1

e-resources_dec14

GAAP_IFRS

ED_IAS_27_Amend

dp1_goodwill

update258

cbt

techwatch41

techwatch41

IASB_ED_Proposed_Improvement

i2c-leases

IASB-ED04-ie

1259C_DC order _edited_1

1259C_DC order _edited

Ipsas9-13

Ipsas9-13

AGM-booklet-2017

update031

20141021_MPS_A_S2

Ref_Best Written Report

techwatch52

techwatch52

exam_answerold

update065

Take2 Health Limited_Take2 Health Limited_Introduction

update251

hksa520cfd

result summary 2011

prelimannouncements