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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 ...

File Type: pdf | Size: 112 KB

Module D (Jun 16)_Question

Module D (Jun 16)_Question Module D (June 2016 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ar ...

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FE (Dec 16) Paper II_Answer

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Panelists_Report_Module_D_(Jun_15)_Final

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FE (Dec 17) Paper I_Question

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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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Module B (Jun 18)_Answer

Module B (Jun 18)_Answer Module B (June 2018 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) After the merger, DPA Bank will have 2.8 billion (1.9 billion 900 million) share ...

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Paper 2

Page 1 of 8 Paper 2—Submission Paper: Loss component Potential implementation question 1. Accounting treatment for experience adjustments arising from premiums received in the period that relate to fu ...

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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

paper30507

1 Accounting treatment for onerous contracts under the IFRS 17 general measurement model1 Background IFRS 17 requires a loss component (LC) to be set up in subsequent measurement when there are unfavo ...

File Type: pdf | Size: 486 KB

1357F_DC order_24 Jun 2019_Redacted

Proceedings No: D-18-1357F IN THE MATTER OF BETWEEN AND A Complaint made under sections 34(1A) and 34(1AA) of the Professional Accountants Ordinance (Cap. 50) The Registrar of the Hong Kong Institute ...

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1221H_DC order edited

* q, . , IN THE MATTER OF A Complaint Inade under Section 34(IA) of the ProfiassionalAccountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...

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Module 2

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...

File Type: pdf | Size: 134 KB

Module 2

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AGM-51st_7 Dec 2023

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File Type: pdf | Size: 212 KB

BAFS_notes

New Academic Structure Review (Medium-term) – Moving Forward to Excel Curriculum Development Council (CDC) Hong Kong Examinations and Assessment Authority (HKEAA) Education Bureau (EDB) October 2013 C ...

发布日期: 2013-12-06

File Type: pdf | Size: 1 MB

ED-Derecognition

Exposure Draft ED/2009/3 March 2009 Derecognition Proposed amendments to IAS 39 and IFRS 7 Comments to be received by 31 July 2009Exposure Draft DERECOGNITION (proposed amendments to IAS 39 and IFRS 7 ...

发布日期: 2009-03-31

File Type: pdf | Size: 611 KB

Module D 6th Edition Learning Pack_Part 1

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发布日期: 2017-08-29

File Type: pdf | Size: 12 MB

hksae3420

Assurance Engagements to Assurance Engagements to Assurance Engagements to Assurance Engagements to Assurance Engagements to Report on the Compilation of Report on the Compilation of Report on the Com ...

发布日期: 2019-03-25

File Type: pdf | Size: 956 KB

hksae3420

File Type: pdf | Size: 956 KB

sir40022

Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Hong Kong Standard on Ho ...

File Type: pdf | Size: 1 MB

30920sa706

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report Hong Kong Standard on Auditing 706 (Revised) Effective for audits of financial statements for periods endi ...

File Type: pdf | Size: 635 KB

Accounting and business management case competition 2014-15 Level 2 Secondary School Group

1 CONTENTCONTENT CONTENTCONTENT CONTENT 1. Executive summaryExecutive summaryExecutive summaryExecutive summaryExecutive summary Executive summary Executive summaryExecutive summary Executive summary ...

发布日期: 2015-03-01

File Type: pdf | Size: 733 KB

update211

i Update No. 211 (Issued 4 January 2018) This Update relates to the issuance of HKFRS 17 Insurance Contracts. Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Dis ...

发布日期: 2019-03-25

File Type: pdf | Size: 5 MB

ISAB_DP_0919

March 2008 DISCUSSION PAPER Reducing Complexity in Reporting Financial Instruments Comments to be submitted by 19 September 2008Discussion Paper Reducing Complexity in Reporting Financial InstrumentsT ...

发布日期: 2008-03-14

File Type: pdf | Size: 792 KB

ED-ISAB-RCIRFI

发布日期: 2008-03-14

File Type: pdf | Size: 792 KB

ed-reduce-complex

发布日期: 2008-03-14

File Type: pdf | Size: 792 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

qa-report2016

Report 2016 Quality AssuranceContent Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards 11 monitoring programme Major events 16 Our findin ...

发布日期: 2017-04-06

File Type: pdf | Size: 4 MB

qa-report2016

发布日期: 2017-04-06

File Type: pdf | Size: 4 MB

intuition-course_1

FINANCIAL MARKETS TUTORIAL OVERVIEW Financial Markets Tutorial Descriptions Intuition Publishing Ltd. 2015 2 Content Release: 35 2015 Table of Contents Analysis of the Balance Sheet ................. ...

发布日期: 2015-04-01

File Type: pdf | Size: 1 MB

ed-leases-basis

August 2010 Comments to be received by 15 December 2010 Leases Basis for Conclusions Exposure Draft ED/2010/9Basis for Conclusions on Exposure Draft LEASES Comments to be received by 15 December 2010 ...

发布日期: 2010-08-17

File Type: pdf | Size: 353 KB

hksa570cfd

H HKSA 570 (REDRAFTED)KAS 570 (REDRAFTED) Going Concern Hong Kong Standard on Auditing 570 HKSA 570 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginni ...

发布日期: 2019-03-25

File Type: pdf | Size: 215 KB

AGM-booklet-2018

ON THE COVER This year’s annual report focuses on the future and Accounting Plus. In the age of Accounting Plus, the career options open to CPAs are wide and varied, and CPAs are ready and able to tak ...

发布日期: 2018-10-25

File Type: pdf | Size: 5 MB

ETS_Module A

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发布日期: 2017-11-10

File Type: pdf | Size: 3 MB

MPS_A_PartII

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发布日期: 2017-10-30

File Type: pdf | Size: 2 MB

ETS_Module A

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发布日期: 2017-05-05

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20141127_ETS_D_S4

Examination Technique Seminar on Section B (Essay /Short Question) • December 2013 and June 2014 MD Taxation www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION B MD Taxation www.etctrainin ...

发布日期: 2014-12-02

File Type: pdf | Size: 1 MB

Module C 20140424 handouts

Module Preparation Seminar (Part II) for Module C on Business Assurance Speaker Mr. Harvey Lam 24 April 2014 2 All for you to … PASS! HKCA HKICPA QP -Module C Section 1 -Basics of Audit Responses Refe ...

发布日期: 2014-05-21

File Type: pdf | Size: 1 MB

budget_proposals2013-14

Tax policy and budget proposals Nurturing the future of Hong Kong 2013 -14Composition of the HKICPA Taxation Faculty Executive Committee 2012 Chair: Florence Chan Deputy Chair: Anthony Tam Members: Br ...

发布日期: 2013-01-17

File Type: pdf | Size: 223 KB

budget-proposals-2013-14

发布日期: 2013-01-17

File Type: pdf | Size: 223 KB

20121122_ModuleD_Case

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发布日期: 2012-12-05

File Type: pdf | Size: 2 MB

Module C Pre-Workshop Materials_3

Business Assurance 1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background M&K Apparel Limited M&K Apparel Limited – background information M&K Apparel Ltd („M& ...

发布日期: 2011-09-27

File Type: pdf | Size: 1 MB

Module B Pre-Workshop Materials_2

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发布日期: 2011-09-27

File Type: pdf | Size: 242 KB

techwatch98

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 Financ ...

发布日期: 2010-12-09

File Type: pdf | Size: 673 KB

techwatch98

发布日期: 2010-12-09

File Type: pdf | Size: 673 KB

SMLR

14 May 2005 By fax (2810 5385) and by post Our Ref.: C/CFC, M34736 Securities and Futures Commission 8th Floor, Chater House, 8 Connaught Road Central, Hong Kong. Attn.: SFC (Stock Market Listing Rule ...

发布日期: 2005-05-17

File Type: pdf | Size: 275 KB

d-02

IFRIC DRAFT INTERPRETATION D2 Changes in Decommissioning, Restoration and Similar Liabilities International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 November 20 ...

发布日期: 2003-08-28

File Type: pdf | Size: 135 KB

ED1_Imp guidance

Draft Implementation Guidance ED 1 FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS Comments to be received by 31 October 2002This draft Implementation Guidance accompanies the pr ...

发布日期: 2002-07-30

File Type: pdf | Size: 93 KB

ED1_Imp_guidance

发布日期: 2002-07-30

File Type: pdf | Size: 93 KB

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Module D (Jun 2017)_Question

Module D (Jun 16)_Question

FE (Dec 16) Paper II_Answer

Panelists_Report_Module_D_(Jun_15)_Final

FE (Dec 17) Paper I_Question

Module D (Jun 2018)_Answer

Module B (Jun 18)_Answer

Paper 2

255

paper30507

1357F_DC order_24 Jun 2019_Redacted

1221H_DC order edited

Module 2

Module 2

AGM-51st_7 Dec 2023

BAFS_notes

ED-Derecognition

Module D 6th Edition Learning Pack_Part 1

hksae3420

hksae3420

sir40022

30920sa706

Accounting and business management case competition 2014-15 Level 2 Secondary School Group

update211

ISAB_DP_0919

ED-ISAB-RCIRFI

ed-reduce-complex

dp1_goodwill

qa-report2016

qa-report2016

intuition-course_1

ed-leases-basis

hksa570cfd

AGM-booklet-2018

ETS_Module A

MPS_A_PartII

ETS_Module A

20141127_ETS_D_S4

Module C 20140424 handouts

budget_proposals2013-14

budget-proposals-2013-14

20121122_ModuleD_Case

Module C Pre-Workshop Materials_3

Module B Pre-Workshop Materials_2

techwatch98

techwatch98

SMLR

d-02

ED1_Imp guidance

ED1_Imp_guidance