Module A _Dec 16_Question
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etf_reportold
1 (November 2016) Illustrative auditor's report on financial statements of a listed Exchange Traded Fund or a listed Real Estate Investment Trust (effective for audits of financial statements for ...
FE December 2015 Paper I Panelists Report_Final
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43rd-minutes
-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 43rd Annual General Meeting held at 5:30 pm, Friday, 11 December 2015 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s ...
reason-tang
1 Proceedings No.: D-12-0738F (B) IN THE MATTER OF A Complaint made under section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Commi ...
reason-ng
1 Proceedings No.: D-12-0738F (A) IN THE MATTER OF A Complaint made under section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Commi ...
42nd-minutes
-1 -HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Minutes of the 42nd Annual General Meeting held on Friday, 12 December 2014 in the Auditorium, 27th floor, Wu Chung House, 213 Queen’s Road East ...
reasons-order-1028p
Proceedings No.: D-12-0666F IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under section 3 ...
reasons-order-1028r
Proceedings No.: D-12-0666F IN THE MATTER OF A Complaint made under section 34(1) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under section 3 ...
07
SusDev Global Limited, Unit 503, 5/F Tower 2, Lippo Centre, 89 Queensway, Admiralty, Hong Kong info@susdevglobal.com Standard Setting Department Hong Kong Institute of Certified Public Accountants 37t ...
20135_FE_P1_Panelists_Report_Final
Final Examination (December 2013 Session) Page 1 of 6 Paper I Qualification Programme Examination Panelists’ Report Final Examination (December 2013 Session) Paper I (The main purpose of the following ...
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Module A (December 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate present ...
zhang-wei-guo
1 The views expressed in this presentation are those of the presenter, not necessarily those of the IASB or IFRS Foundation. International Financial Reporting Standards Hans Hoogervorst Chairman, IASB ...
I2C
3 May 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 19—DEFINED BENEFIT PLANS Comments to b ...
1_602
Statement 1.602Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.602 Insolvency Guidance Note (3) -Preparation of insolvency office-holders’ receipts ...
submission_sq
3 June 2005 By E-mail (iasb@iasb.org) and by Post Our Ref.: C/GSBWG Mr. Paul Pacter Director International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear Mr. Pacte ...
ias39-2004pr
International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org FO ...
iasb-ed1
-1 -By air-mail and e-mail Our. Ref.: C/FASC 31 October 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 1 First-time App ...
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Module A (Jun 12)_Questions Module A (June 2012 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...
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Module B (Jun 16)_Answer_1
Module B (Jun 16)_Answer_1 Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current ...
Module B (Jun 16)_Answer
Module B (Jun 16)_Answer Module B (June 2016 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The one year forward exchange rate of HKD /JPY is not equal to the current s ...
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