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Module D (May 10)_Answer

Module D (May 10)_Answer Module D (May 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1 The test generally applied for determining the source of interest received by a business, other th ...

File Type: pdf | Size: 85 KB

CPAs for NGOs workshop (21July2017)_FINAL

CPAs for NGOs workshop (21July2017)_FINAL Presented by : Jacky Lai – Partner, Ernst & Young Arthur Chan – Partner, PricewaterhouseCooper Date: 21 July 2017 "CPAs for NGOs" social respons ...

File Type: pdf | Size: 855 KB

Court-free amalgamation

Sections 678 to 686 of the CO Cap 622 allow two or more companies to be amalgamated into a single Sections 678 to 686 of the CO Cap. 622 allow two or more companies to be amalgamated into a single leg ...

发布日期: 2019-01-25

ed3

1 February 2017 Exposure Draft Response Due Date 22 March 2017 Exposure Draft Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in ...

发布日期: 2017-02-01

File Type: pdf | Size: 291 KB

update288

i Update No. 288 (Issued 20 March 2023) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ETHIC ...

File Type: pdf | Size: 159 KB

1108-1

Proceedings No.: D-09-0389H IN THE MATTER OF A Complaint made under Section 34(1)(a) and Section 34(IA) of the Professional Accountants Ordinance (Cap.O) ("the PAO") and referred to the Disc ...

发布日期: 2011-07-28

File Type: pdf | Size: 145 KB

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18121901 Language Cantonese Event name Singing Technique Advance Class - C Enrolment restrictions We only consider non-member's enrolment when ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18110701 Language Cantonese Event name Singing Technique Advance Class - C Enrolment restrictions We only consider non-member's enrolment when ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19051801 Language Cantonese Event name Singing Technique Intermediate Class - C Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.e ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19081001 Language Cantonese Event name Singing Technique Advance Class - C Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.eventp ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19110902 Language Cantonese Event name Singing Technique Advance Class - C Competency Singing Contact Caxton Kwong at 6072 5795, Carol Chan at 668 ...

Module D (May 10)_Question

Module D (May 10)_Question Module D (May 2010 Session) Page 1 of 6 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: 52 KB

circular_corp_firm20200908

8 September 20September 20 September 20September 20September 20September 20 September 20September 20September 20 20 Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NC Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/N ...

File Type: pdf | Size: 64 KB

circular_corp_firm20210909

9 September 2021 9 September 20219 September 20219 September 20219 September 2021 9 September 20219 September 20219 September 2021 9 September 2021 Our Ref.: C/RPF, M/NCOur Ref.: C/RPF, M/NC Our Ref.: ...

File Type: pdf | Size: 63 KB

newbooks-may

1 New Books in Library (May 2010) Auditing and Assurance Title /Author: Auditing : [a business risk approach] /Audrey A. Grambling, Larry E. Rittenberg, Karla M. Johnstone Publisher: Mason, OH : South ...

发布日期: 2010-04-29

File Type: pdf | Size: 372 KB

Hong Kong Parkview_HKICPA

Hong Kong Parkview offers a country club environment in 3,000 acres of Tai Tam Country Park, just 5-minute drive to the South Island Line and a 15-minute drive to Central, members and guests can enjoy ...

File Type: PDF | Size: 18 MB

HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries

q7 How to account for costs incurred that are not indicative of an entity's progress towards satisfying a performance obligation? Application of input methods E&C entities applying an input me ...

发布日期: 2019-07-15

Best written report 2022

H K I C P A B u s i n e s s C a s e C o m p e t i t i o n 2 0 2 2 1 Content 1. Executive summary -------------------------------2 2. Situation analyses ---------------------------------2 2.1 External ...

File Type: pdf | Size: 2 MB

Best written report 2022

File Type: pdf | Size: 2 MB

tr

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised 2014) Issued August 2005 Revised February 2011 March 2014 Effective for a Qu ...

发布日期: 2014-03-05

File Type: pdf | Size: 1 MB

event

发布日期: 2009-05-25

File Type: pdf | Size: 89 KB

judges-report-2011

1 Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum Hong Kong Exchanges and Clearing Limited Gold MTR Corporation Limited Significant Improvement China Coal Energy Company L ...

发布日期: 2011-11-21

File Type: pdf | Size: 1 MB

Composition_of_Committees

74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...

发布日期: 2003-11-13

File Type: pdf | Size: 2 MB

Module 3

Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...

File Type: pdf | Size: 441 KB

Module 3

File Type: pdf | Size: 1 MB

calendar

Event Calendar November 2008 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 24 25 23 QP event Examination assistance functions Practical training fu ...

发布日期: 2008-11-24

File Type: pdf | Size: 264 KB

Module D (Dec 13)_Answer_ revised on 20140410

Module D (Dec 13)_Answer_ revised on 20140410 Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the s ...

File Type: pdf | Size: 168 KB

Module D (Dec 13)_Answer

Module D (Dec 13)_Answer Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the shares in C Ltd. are t ...

File Type: pdf | Size: 118 KB

sme-frf&sme-frs_re

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised) Revised April 2014 December 2015 Effective for a Qualifying Entity’s financ ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update177

Update No. 177 (Issued 16 December 2015) This Update relates to the publication of: Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Revised December 2015 ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

judges2002

., )4/ CDDE & CDDC/ CDDC/ & CDDC 5 )9 CDDE/ A 5 4 37?8*?E2 ?E2 B!C F)# )9 ,-/ 3!/ B!C F)# )9 8 F)# 1 3 3! 3! 3! 3! 3! 3! 3! 3! 3! 3! EG 8 ,!7 8 8 8 8 8 8 8 8 8

发布日期: 2002-11-29

File Type: pdf | Size: 1 MB

JudgesReport2002

., )4/ CDDE & CDDC/ CDDC/ & CDDC 5 )9 CDDE/ A 5 4 37?8*?E2 ?E2 B!C F)# )9 ,-/ 3!/ B!C F)# )9 8 F)# 1 3 3! 3! 3! 3! 3! 3! 3! 3! 3! 3! EG 8 ,!7 8 8 8 8 8 8 8 8 8

发布日期: 2002-11-29

File Type: pdf | Size: 1 MB

candidate5

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File Type: pdf | Size: 1 MB

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

File Type: pdf | Size: 169 KB

update141

i Update No. 141 (Issued 3 March 2014) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume II Discard the existing page i & iv and replace with the new page i & ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

calendar

February 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Modules A & C orientation session Q Modules A & C commenceme ...

发布日期: 2006-02-06

File Type: pdf | Size: 1 MB

update 282

i Update No. 282 (Issued 28 November 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ET ...

File Type: pdf | Size: 182 KB

AT-Taxation Sample Question_181004

APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...

发布日期: 2018-10-04

File Type: pdf | Size: 220 KB

Module D (Dec10)_Answer

Module D (Dec10)_Answer Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ca ...

File Type: pdf | Size: 141 KB

Module D (Dec10)_Answer_1

Module D (Dec10)_Answer_1 Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ...

File Type: pdf | Size: 141 KB

AT-HK Taxation Sample Question_181004

File Type: pdf | Size: 220 KB

calendar

May 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 Modules A & C – 4th workshops Q Modules A & C – 4th work ...

发布日期: 2006-05-04

File Type: pdf | Size: 5 MB

ed_sme13

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised [ ] 2013 Effective for a Qualifying Entity’s financial statements that which ...

发布日期: 2013-08-20

File Type: pdf | Size: 1 MB

ED_IFAC_COE

By email and by fax (0062 1 212 286 9570) Our Ref.: C/EC 12 December 2003 Mr. James M. Sylph IFAC Ethics Committee, 545 Fifth Avenue, 14th Floor, New York, New York 10017, USA. Dear Sir, Exposure Draf ...

发布日期: 2004-04-29

File Type: pdf | Size: 200 KB

PC-Law Syllabus_cxl

(Revised in February 2020) Paper PC-Law Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2020 session onwa ...

发布日期: 2017-04-12

File Type: pdf | Size: 282 KB

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18121301 Language Cantonese Event name Singing Technique Advance Class - D Enrolment restrictions We only consider non-member's enrolment when ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19010801 Language Cantonese Event name Singing Technique Intermediate Class - B Enrolment restrictions We only consider non-member's enrolment ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18110601 Language Cantonese Event name Singing Technique Intermediate Class - B Enrolment restrictions We only consider non-member's enrolment ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18110301 Language Cantonese Event name Singing Technique Elementary Class - A Enrolment restrictions We only consider non-member's enrolment w ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18122201 Language Cantonese Event name Singing Technique Elementary Class - A Enrolment restrictions We only consider non-member's enrolment w ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18110103 Language Cantonese Event name Singing Technique Advance Class - D Enrolment restrictions We only consider non-member's enrolment when ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19051501 Language Cantonese Event name Singing Technique Elementary Class - A Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.eve ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19051601 Language Cantonese Event name Singing Technique Advance Class - D Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.eventp ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19052101 Language Cantonese Event name Singing Technique Elementary Class - B Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.eve ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19080801 Language Cantonese Event name Singing Technique Advance Class - D Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.eventp ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19081401 Language Cantonese Event name Singing Technique Elementary Class - A Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.eve ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19082001 Language Cantonese Event name Singing Technique Intermediate Class - B Contact Caxton Kwong at 6072 5795, Carol Chan at 6682 4014 or ck.e ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19111301 Language Cantonese Event name Singing Technique Elementary Class - A Competency Singing Contact Caxton Kwong at 6072 5795, Carol Chan at ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19112601 Language Cantonese Event name Singing Technique Intermediate Class - B Competency Singing Contact Caxton Kwong at 6072 5795, Carol Chan a ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR19111401 Language Cantonese Event name Singing Technique Advance Class - D Competency Singing Contact Caxton Kwong at 6072 5795, Carol Chan at 668 ...

faq_amalg

1 Questions and Answers relating to court-free amalgamation These Q&As have been developed by the HKICPA's Companies Ordinance Project Advisory Panel and are endorsed by the HKICPA's Finan ...

发布日期: 2018-09-21

File Type: pdf | Size: 377 KB

Microsoft Word - Application Form _HK_ - 2019#0;

Microsoft Word - Application Form _HK_ - 2019 www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax / Professional Diploma in Hong Kong Tax The two professiona ...

File Type: pdf

calendar

January 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 5 6 7 8 9 10 11 12 13 14 1 2 3 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Modules A & C Enrolment Deadline Q MBIG seminar on franc ...

发布日期: 2006-01-11

File Type: pdf | Size: 2 MB

Module 5

Qualification Programme Module 5 Information Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questio ...

File Type: pdf | Size: 128 KB

Module 5

File Type: pdf | Size: 162 KB

Financial_Statements

A N N U A L R E P O R T 2 0 0 3 89 ! Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...

发布日期: 2003-11-13

File Type: pdf | Size: 2 MB

3tb6

Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021; revised May 202 ...

File Type: pdf | Size: 1 MB

Council_and_Secretariat

2 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # !"# The Council and Secretariat From left to right 1st row Lee Kai-fat (Registrar and Secretary-General); Judy Tsui; Wong Tak ...

发布日期: 2003-11-13

File Type: pdf | Size: 394 KB

iin0204

APRIL 2002 TheHong Kong 44 ACCOUNTANT COVER STORY Encouraging Innovation A new initiative from leading accountancy bodies aims to help development of technologies and ideas vital in directing the prof ...

发布日期: 2002-04-24

File Type: pdf | Size: 1 MB

pc-law

(Revised in July 2013) Paper PC-Law Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2011 onwards) 1. The ...

发布日期: 2013-07-04

File Type: pdf | Size: 132 KB

pc-auditing-old

Paper PC-Auditing Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Auditing 1. The theory, nature, purpose and scope of a ...

发布日期: 2010-02-17

File Type: pdf | Size: 95 KB

syl-pc-auditing-v1

发布日期: 2009-09-09

File Type: pdf | Size: 95 KB

ed_sme13cl

发布日期: 2013-08-20

File Type: pdf | Size: 1 MB

Topic2

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 2 Contents of consolidated financial statements Question 2. ...

发布日期: 2015-06-19

File Type: pdf | Size: 255 KB

circular_corp_firm20190913

13 September 2019 13 September 201913 September 201913 September 2019 13 September 201913 September 201913 September 201913 September 2019 13 September 201913 September 201913 September 2019 13 Septem ...

File Type: pdf | Size: 64 KB

examans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW150612) Programme Dates: 12, 14, 19, 25, 29 June and 6 July 2015 Facilitat ...

发布日期: 2015-08-05

File Type: pdf | Size: 326 KB

A4g

35 (g) Tax credit under Hong Kong salaries tax It is mentioned in paragraph 114 of DIPN 44 that a tax exemption claim under section 8(1A)(c) generally provides greater tax relief than that provided by ...

发布日期: 2012-03-29

File Type: pdf | Size: 99 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

pc-law

(Revised in April 2017) Paper PC-Law Page 1 HONG KONG INSTITUTE O F CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2017 session onward ...

发布日期: 2017-04-12

File Type: pdf | Size: 51 KB

pc-law-old

(Revised in March 2017) Paper PC-Law Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2017 session onwards ...

发布日期: 2017-03-06

File Type: pdf | Size: 45 KB

p5_2711

1 Accounting for the experience variance from non-distinct investment components under the amended paragraph B96(c) of IFRS 17 Background IFRS 17:B96(c) has gone through a number of revisions during t ...

File Type: pdf | Size: 295 KB

CFW160620ans

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW160620) Programme Dates: 20, 24, 27, 29 June and 1 July 2016 Facilitator: ...

发布日期: 2016-10-06

File Type: pdf | Size: 329 KB

20141009_MPS_C_S1

Dec 2014 cohort – QPC Module Preparation Seminar www.corexams.com QP Mod C MPS -2 Prepared by Phei Koid Any queries please email pass@corexams.com A) Audit Report A1) Auditor’s Report – Unmodified Rep ...

发布日期: 2014-10-13

File Type: pdf | Size: 1 MB

cef-fr-exam

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW130513) Programme Dates: 13, 16, 24, 31 May and 13 June 2013 Facilitator: ...

发布日期: 2013-07-18

File Type: pdf | Size: 238 KB

cfw120608

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: CFW120608) Programme Dates: 8, 13, 17, 20, 28 June 2012 Facilitator: Ms Winni ...

发布日期: 2012-07-19

File Type: pdf | Size: 240 KB

CEFexamfr17

Continuing Professional Development Programme A Refresher Course on Current Financial Reporting Standards (Programme Code: WSHP17061101) Programme Dates: 26, 28 June and 2, 4, 8 July 2017 Facilitator: ...

发布日期: 2017-08-29

File Type: pdf | Size: 432 KB

QAexamcef

Continuing Professional Development Programme A Refresher Course on Current Auditing Standards (HKICPA Programme Code: WSHP18012601) Programme Dates: 26 January, 3, 6, 8 and 11 February 2018 Facilitat ...

发布日期: 2018-03-23

File Type: pdf | Size: 280 KB

ssap33

SSAP 33 (October 2001) 1 SSAP 33 STATEMENT OF STANDARD ACCOUNTING PRACTICE 33 DISCONTINUING OPERATIONS (Issued October 2001) The standards, which have been set in bold italic type, should be read in t ...

发布日期: 2004-05-28

File Type: pdf | Size: 170 KB

MichaelChung_compressed

!"#%"&'()*#),--&.#)/-)01,) /')12*2"#)3''/4%*&/')5 6"*&-&.&%7)3'*#77&(#'.#)%'8) 9%.&'#):#%"'&'( ...

发布日期: 2018-10-10

File Type: pdf | Size: 8 MB

Module C (Jun 11)_Question

Module C (Jun 11)_Question Module C (June 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 argu ...

File Type: pdf | Size: 117 KB

event

发布日期: 2009-06-30

File Type: pdf | Size: 126 KB

Part 9

Meaning of company in the Companies Disclosure of Information about Benefits of Directors Answer The reference to “the company” in the C(DIBD)R refers to the company preparing the financial statements ...

发布日期: 2019-04-18

AT-Law Sample Question_181004

APTITUDE TEST Hong Kong Law . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor. You ...

发布日期: 2018-10-03

File Type: pdf | Size: 107 KB

W091010

* Being a registered CEF course, participants who have successfully completed the Programme will be entitled to a reimbursement of 80% of their fees, up to maximum sum of HK10,000. For details, please ...

发布日期: 2009-09-03

File Type: pdf | Size: 93 KB

calendar

December 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 30 17 18 19 25 26 1 31 24 QP event Examination assistance functions Practical training ...

发布日期: 2006-12-28

File Type: pdf | Size: 976 KB

LP_Module D(6th edition) 585

LP_Module D(6th edition) 585 8: Hong Kong stamp duty Part D Stamp duty 585 Example 10 In 2017, A acquired a non-RPPT from B at 5 million and sold it to C for 6 million. C then sold the property to D ...

File Type: pdf | Size: 552 KB

femapping

Fields of Competency under new syllabus: 1. Awareness, 2. Knowledge, 3. Application Fields of Competency under old syllabus: (1) General awareness, (2) Good understanding, (3) Comprehensive Mastery C: ...

发布日期: 2010-10-07

File Type: pdf | Size: 298 KB

femapping

发布日期: 2010-10-07

File Type: pdf | Size: 298 KB

ie16

Page 1 of 9 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only ...

File Type: pdf | Size: 201 KB

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搜寻结果对于 "搜索引擎代理有哪几家咨询WeChat：4826193 搜索引擎登录,安宁市香港谷歌搜索引擎363,使用c" : 4001 - 4100 of 10625

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Module D (May 10)_Answer

CPAs for NGOs workshop (21July2017)_FINAL

Court-free amalgamation

ed3

update288

1108-1

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Module D (May 10)_Question

circular_corp_firm20200908

circular_corp_firm20210909

newbooks-may

Hong Kong Parkview_HKICPA

HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries

Best written report 2022

Best written report 2022

tr

event

judges-report-2011

Composition_of_Committees

Module 3

Module 3

calendar

Module D (Dec 13)_Answer_ revised on 20140410

Module D (Dec 13)_Answer

sme-frf&sme-frs_re

update177

judges2002

JudgesReport2002

candidate5

Module 2

Module 2

update141

calendar

update 282

AT-Taxation Sample Question_181004

Module D (Dec10)_Answer

Module D (Dec10)_Answer_1

AT-HK Taxation Sample Question_181004

calendar

ed_sme13

ED_IFAC_COE

PC-Law Syllabus_cxl

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

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Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

Event Detail - MyCPA

faq_amalg

Microsoft Word - Application Form _HK_ - 2019#0;

calendar

Module 5

Module 5

Financial_Statements

3tb6

Council_and_Secretariat

iin0204

pc-law

pc-auditing-old

syl-pc-auditing-v1

ed_sme13cl

Topic2

circular_corp_firm20190913