Lhotel_CPA flyer
Exclusive Staycation Package Terms & Conditions: The offer is valid until December 31, 2016 (inclusive) Weekday package applies to Sunday to Thursday; weekend package applies to Friday, Saturday, ...
pr_assetchange
The IFRS Foundation promotes the adoption of IFRSs and is the oversight body of the IASB The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, ...
update111
i Update No. 111 (Issued 30 December 2011) This Update relates to the issuance of: Amendments to HKAS 32 Financial Instruments: Presentation – Offsetting Financial Assets and Financial Liabilities A ...
ssap15q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 12-Jun-2003 SSAP 15, Cash Flow Statements Page 1 of 3 SSAP 15, Cash Flow Statements Background SSAP 15 (revised) c ...
05
1 Response of the Hong Kong Association of Banks to the Specific Questions in the International Accounting Standards Board’s Exposure Draft ED/2014/5: Classification and Measurement of Share-based Pay ...
ed_IAS32_IAS1
June 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements Financial Instruments Puttable at Fair Value and Obligation ...
ED-IAS32nIAS1
June 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements Financial Instruments Puttable at Fair Value and Obligation ...
Module A _Dec 13_Answer
Module A (December 2013 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of MHL From : Melody Li, Accounting Manager Date : dd/mm/yyyy Subject : Brand na ...
Module A _Dec 13_Answer_1
Module A (December 2013 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Tess Chow, Director of MHL From : Melody Li, Accounting Manager Date : dd/mm/yyyy Subject : Brand na ...
29_10_2013_Module A2_1
You don't have access right to view the details. Please login.
Mod A (Jun 12) workshop 2 students notes
Mod A (Jun 12) workshop 2 students notes Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...
hk(sic)-int 15
Operating Leases — Incentives HK(SIC)-Int 15 Issued December 2004Revised September 2010 Effective for annual periods beginning on or after 1 January 2005 Hong Kong (SIC) Interpretation 15 Copyright 2 ...
Paper 02B
Page 1 of 2 PAPER: 02B Submission date 06/04/2018 Potential implementation question Premium Allocation Approach ("PAA") is only allowed under IFRS 17 if: 1.The coverage period for the group ...
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 ...
ag5
Merger Accounting for Common Control Combinations Accounting Guideline 5 AG 5 Issued November 2005 Effective upon issue This Accounting Guideline is to be replaced by Accounting Guideline 5 (Revised), ...
Web_Regal_20160830
Regal Hongkong Hotel is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered stude ...
Result_homepage
CPA Golf Tournament 2009 Anthony Marr and Julian Wong won the Wong Tan Cup and Deloitte Touche Tohmatsu Trophy respectively in the CPA golf tournament 2009 held on 15 October at Hong Kong Golf Club, F ...
golf0910
CPA Golf Tournament 2009 Anthony Marr and Julian Wong won the Wong Tan Cup and Deloitte Touche Tohmatsu Trophy respectively in the CPA golf tournament 2009 held on 15 October at Hong Kong Golf Club, F ...
update128
i Update No. 128 (Issued 30 April 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing page iv and replace with the new page iv. Revised ...
Financial Ratio Analysis and Budget Preparation 2020 Level 2
Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public Accountants, 2020. All rights reserved. Hong Kong Institute of Certified Public ...
as32ias39-ed_amend
Exposure Draft of Proposed AMENDMENTS TO IAS 32 FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION ANDMEASUREMENT Comments to be received by 14 October 2002 C ...
pro-investor-sub
By email and by post 23 November 2010 Our Ref.: C/CFC, M73902 Securities and Futures Commission 8th Floor, Chater House, 8 Connaught Road Central, Hong Kong. Dear Sirs, Consultation Paper on the Evide ...
hkas32
HK AS 32 Revised Revised Revised July 2019 July 2019July 2019July 2019July 2019July 2019July 2019July 2019August 2022August 2022August 2022August 2022August 2022 August 2022August 2022August 2022Augus ...
update091
i Update No. 91 (Issued 30 August 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Discar ...
ed_pn8101c
Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...
pn810_119
Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...
pn810_119
Licensed Insurance Broker Companies – Compliance with the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules Practice Note 810.1 (Revised) PN 810.1 (Revised) Is ...
update120
i Update No. 120 (Issued 25 July 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...