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Module B 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

File Type: pdf | Size: 421 KB

20121011_module_a_part1

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发布日期: 2012-10-10

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A1

6 PART A -MATTERS RAISED BY THE INSTITUTE Agenda item -Profits tax issues (a) Proposed new accounting models for leases In August 2010, the International Accounting Standards Board (“IASB”) issued an ...

发布日期: 2012-03-29

File Type: pdf | Size: 739 KB

HKFRS4extractIG

Insurance Contracts Extract from Revised Guidance on Implementing HKFRS 4 HKFRS 4 Revised IG Issued March 2006INSURANCE CONTRACTS 2 HKFRS 4 Revised IG Contents paragraphs EXTRACT FROM REVISED GUIDANCE ...

发布日期: 2006-03-24

File Type: pdf | Size: 299 KB

030312b

HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON CONTINUING LISTING CRITERIA AND RELATED ISSUES [A total of 81 pages] 12 MARCH 2003HKSA Submission – Page 1 PART B OF THE CONSULTATI ...

发布日期: 2003-03-14

File Type: pdf | Size: 140 KB

jwgproposal

-1 -By Electronic Mail and Post Our Ref.: C/FASC 25 September 2001 Sir David Tweedie Chairman, International Accounting Standards Board, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. D ...

发布日期: 2001-10-29

File Type: pdf | Size: 1 MB

jwgproposal

发布日期: 2001-10-29

File Type: pdf | Size: 1 MB

jwgproposal

发布日期: 2001-10-29

File Type: pdf | Size: 1 MB

cp_sr

IFRS FoundationSeptember 2020Consultation Paper onSustainability ReportingComments to be received by 31 December 2020IFRS FoundationConsultation Paper on Sustainability ReportingSeptember 2020Consulta ...

File Type: pdf | Size: 449 KB

rfi_pir

IFRS Standard Request for Information December 2020 Post-implementation Review IFRS 10 Consolidated Financial Statements IFRS 11 Joint Arrangements IFRS 12 Disclosure of Interests in Other Entities Co ...

File Type: pdf | Size: 243 KB

sub_bc20

Page 1 of 16 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 23 December 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Ci ...

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MPS_C_PartII

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File Type: pdf | Size: 738 KB

MPS_Module C_Part 2_Upload

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ConsultationPaperProposedStandardsandProfessionalismFrameworkforBusinessValuationintheHongKongMarket

Hong Kong Business Valuation Quality initiative Consultation Paper Proposed Standards and Professionalism Framework for Business Valuation in the Hong Kong market July 2019 (Comments due by 15 Novembe ...

File Type: pdf | Size: 252 KB

ed_diap

IFRS Standards Exposure Draft ED/2019/6 August 2019 Comments to be received by 29 November 2019 Disclosure of Accounting Policies Proposed amendments to IAS 1 and IFRS Practice Statement 2Exposure Dra ...

File Type: pdf | Size: 253 KB

M14 Pilot Paper

Qualification Programme Module 14 Taxation Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FIVE questions are compulsory Section ...

File Type: pdf | Size: 719 KB

HKABE_2017-18_ Paper 1

Paper 1 BAFS Mock Examination 2017/18 Hong Kong Association for Business Education 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS & HONG KONG ASSOCIATION FOR BUSINESS EDUCATION HONG KONG DI ...

File Type: pdf | Size: 254 KB

ig_FICE

Illustrative Examples and Implementation Guidance on Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 Inter ...

File Type: pdf | Size: 216 KB

Module D (5th edition)_Part 1

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File Type: pdf | Size: 8 MB

update188

i Update No. 188 (Issued 19 August 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii -v and replace with the revised page ...

发布日期: 2019-03-25

File Type: pdf | Size: 5 MB

bc_leases

Basis for Conclusions Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesBasis for Conclusions on Exposure Draft Leases Comments to be received by 13 September 2013Th ...

发布日期: 2013-05-16

File Type: pdf | Size: 716 KB

TF event (02

Practical discussion on the tax incentives / local supports in the Free Trade Zones in the Greater Bay Area Programme Code: SCPD19080201 About the topic New preferential individual income tax ("I ...

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HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT * Please refer to the Institute's online CPD Learning Resource Centre for descriptions of competency and rating. Economic Subst ...

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pn620_2

COMMUNICATION BETWEEN THE AUDITOR AND THE INSURANCE AUTHORITY 1 PN 620.2 (Revised) (September 2019) Communication between the Auditor and the Insurance Authority Practice Note 620.2 (Revised) PN 620.2 ...

发布日期: 2019-03-25

File Type: pdf | Size: 453 KB

update102

i Update No. 102 (Issued 21 December 2010) This Update relates to the issuance of: Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets Document Reference and Title Instru ...

发布日期: 2019-03-25

File Type: pdf | Size: 827 KB

D-15-1119P_Serve Order_24Jan2018_edited

IN TllE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance, Cap. 50 , BETWEEN Practice Review Connittee of the Hong Kong Institute of Certified Public Accountants ...

发布日期: 2018-01-24

File Type: pdf | Size: 858 KB

slides_170728

Practical planning on Customs/VAT on exporting to the US and Europe Hong Kong HKICPA Taxation Faculty SeminarPage 2 HKICPA -Practical and planning on Customs/VAT on exporting to the US and Europe Spea ...

发布日期: 2017-07-31

File Type: pdf | Size: 788 KB

Module B Pre-seen 20162

发布日期: 2016-08-09

File Type: pdf | Size: 383 KB

MPS_Module C_Part 1_Delete P

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发布日期: 2015-10-28

File Type: pdf | Size: 756 KB

B_Preseen_Jun2015

发布日期: 2015-01-19

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budget_proposals_2015-16_final_9

2015 -16 Tax policy and budget proposals Planning for Hong Kong’s Future1 Composition of the HKICPA Taxation Faculty Executive Committee 2014 Chair: Florence Chan Deputy Chair: Anthony Tam So Kwok Kay ...

发布日期: 2015-01-09

File Type: pdf | Size: 195 KB

budget_proposals_2015-16_final_9.1.2015

发布日期: 2015-01-09

File Type: pdf | Size: 195 KB

ed_ifrs10ias28

Exposure Draft ED/2014/2 June 2014 Comments to be received by 15 September 2014 Investment Entities: Applying the Consolidation Exception Proposed amendments to IFRS 10 and IAS 28Investment Entities: ...

发布日期: 2014-06-10

File Type: pdf | Size: 150 KB

Module C_20140411

Module Preparation Seminar (Part I) for Module C on Business Assurance Speaker Dr. Fiona Lam 11 April 2014 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal L ...

发布日期: 2014-05-02

File Type: pdf | Size: 956 KB

20130520_module_a_essay

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发布日期: 2013-05-31

File Type: pdf | Size: 1 MB

20130507_module_b_case

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发布日期: 2013-05-22

File Type: pdf | Size: 763 KB

insolvency_guidance_note

Statement 1.600Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.600 Insolvency Guidance Note (1) -Scope IGN (1) – SCOPE STATEMENT 1.600 INSOLVENCY G ...

发布日期: 2012-09-21

File Type: pdf | Size: 426 KB

B - pre-seen 20111

Corporate Financing 1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Golden Monkey Mobile Hong Kong Company Limited Overview Golden Monkey Mobile Hong Kong Company Limi ...

发布日期: 2011-03-30

File Type: pdf | Size: 914 KB

ifacpolicy-4

December 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC EXPOSURE DRAFT ON IFAC POLICY POSITION PAPER IFAC Policy Position Paper #4, A Pu ...

发布日期: 2011-02-23

File Type: pdf | Size: 356 KB

D8

IFRIC DRAFT INTERPRETATION Members’ Shares in Co-operative Entities International Financial Reporting Interpretations Committee IFRIC Comments to be received by 13 September 2004 IFRIC Draft Interpre ...

发布日期: 2004-06-28

File Type: pdf | Size: 483 KB

ssap18

SSAP 18 (May 2001) 1 SSAP 18 STATEMENT OF STANDARD ACCOUNTING PRACTICE 18 REVENUE (Issued September 1995; Revised January 2001 & May 2001) The standards, which have been set in bold italic type, s ...

发布日期: 2004-05-28

File Type: pdf | Size: 171 KB

290803

BY FAX AND BY HAND Our Ref.: C/EPL 29 August 2003 Hong Kong Exchanges and Clearing Limited, Securities and Futures Commission, Listing Division, Corporate Finance Division, 11th Floor, 8th Floor, Chat ...

发布日期: 2003-09-01

File Type: pdf | Size: 427 KB

IASB-ED04

Exposure Draft 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 PRESENTATION OF DISCONT ...

发布日期: 2003-07-04

File Type: pdf | Size: 154 KB

main

-1 -To: HKSA members All other interested parties Consultation Paper on a Proposed Framework for Differential Reporting Comments to be received by 31 October 2002 Issued by the Council, Hong Kong Soci ...

发布日期: 2002-08-23

File Type: pdf | Size: 263 KB

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Module B Preseen

20121011_module_a_part1

A1

HKFRS4extractIG

030312b

jwgproposal

jwgproposal

jwgproposal

cp_sr

rfi_pir

sub_bc20

MPS_C_PartII

MPS_Module C_Part 2_Upload

ConsultationPaperProposedStandardsandProfessionalismFrameworkforBusinessValuationintheHongKongMarket

ed_diap

M14 Pilot Paper

HKABE_2017-18_ Paper 1

ig_FICE

Module D (5th edition)_Part 1

update188

bc_leases

TF event (02

HONG KONG SOCIETY OF ACCOUNTANTS EDUCATION & TRAINING DEPARTMENT

pn620_2

update102

D-15-1119P_Serve Order_24Jan2018_edited

slides_170728

Module B Pre-seen 20162

MPS_Module C_Part 1_Delete P

B_Preseen_Jun2015

budget_proposals_2015-16_final_9

budget_proposals_2015-16_final_9.1.2015

ed_ifrs10ias28

Module C_20140411

20130520_module_a_essay

20130507_module_b_case

insolvency_guidance_note

B - pre-seen 20111

ifacpolicy-4

D8

ssap18

290803

IASB-ED04

main

consultation_paper

MPS_Module C_Part 1_Delete P2 & 87

Budget Proposals 2015-16 (final revised) 9 1 2015_1

Budget Proposals 2015-16 (final revised) 9 1 2015

snp_rra

sub_rfi