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Illustrative auditor's report for ETFREIT (final) April 2017

Illustrative auditor's report for ETFREIT (final) April 2017 1 (April 2017)) Illustrative auditor's report on financial statements of a listed Exchange Traded Fund or a listed Real Estate Inve ...

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FE (Jun 2015)_Paper I_Panelists Report_Final

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FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007_1

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FE December 2015 Paper I Panelists' Report_Final

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FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007

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FE (Jun 2015)_Paper I_Panelists' Report_Final

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FE (Jun 2015)_Paper I_Panelists Report_Final_20151007

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Panelists_Report_Mod_D_(Dec_17)_Final

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Panelists_Report_Module_D_(Dec_14)_Final

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Paper 4

Page 1 of 3 Submission form for potential implementation question on HKFRS/IFRS 17 Potential implementation question 1. In Hong Kong, income arising from long-term insurance businesses falling under C ...

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AGM-49th_211209

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2018_Exam Review_Paper 1

Hong Kong Institute of Certified Public Accountants (香港會計師公會) AND Hong Kong Association for Business Education (香港商業教育學會) Pre-exam. Technique Seminar (應試前技巧工作坊) Business, Accounting and Financial Stud ...

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2022 Level 2 Case QuestionsF

The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (Level 2) The HKICPA Accounting and Business Management Case Competition 2022-23 Secondary School Group (L ...

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ofcr

1 (April 2022) Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended Fund Company (effective from 30 July 2018) For purposes of this illus ...

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Paper 02a

IFRS 17 TRG: 2 May 2018 Summary Francesco Nagari, Deloitte Global IFRS Insurance Leader 10/05/2018HKICPA HKICPA HKICPA HKICPA HKICPA HKICPA HKICPA -10 May 201810 May 201810 May 201810 May 201810 May 2 ...

发布日期: 2018-05-09

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annual_report_2015_eng

The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...

发布日期: 2015-11-25

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annual_report_2018_eng

Message from the President Council Management Team Membership and Qualification Member Support and Professional Development Communication and Engagement Corporate Social Responsibility Constitution, R ...

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HKAS 38_2023

Intangible Assets Hong Kong Accounting Standard 38 HKAS 38 Revised August 2022May 2024 INTANGIBLE ASSETS Copyright 2 HKAS 38 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...

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Module B Corporate Financing_Part 2

Corporate Financing 478 ABC Company 29 minutes ABC Company is considering investing in a machine that costs 800,000. The incremental pre-tax financial impacts are summarised below: Year 0 1 2 3 4 5 In ...

发布日期: 2015-03-20

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update077

i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...

发布日期: 2019-03-25

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update165

i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...

发布日期: 2019-03-25

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update126

i Update No. 126 (Issued 3 April 2013) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iii and iv and replace with the new pages ...

发布日期: 2019-03-25

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update062

i Update No. 62 (Issued March 2009) This Update relates to the issuance of: • Amendments to HKFRS 7 Financial Instruments: Disclosures—Improving Disclosures about Financial Instruments • Other consequ ...

发布日期: 2019-03-25

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Best written report 2017

1 Hong Kong Institute of CPAs – All Copyright Reserved QP Case Analysis Competition 2017 (HK) Best Written Report HKICPA QP Case Analysis Competition 2017 1 CONTENT Business Background 2 Financial Ris ...

发布日期: 2018-06-28

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AGM-booklet-2017

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL GENERAL MEETING 2017O N T H E COV E R This year’s annual report features innovation in Hong Kong as the theme. The technology sector and inventive think ...

发布日期: 2017-10-26

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MPS_Module D_Part 1_Upload_V1

EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD www.etctraining.com.hk MD Taxation www.etctraining.com.hk Module Preparation Seminar – Agenda • Salaries tax implications on employment income and direct ...

发布日期: 2016-04-21

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ed-fvo-finacial-liabilities

May 2010 Exposure Draft ED/2010/4 Fair Value Option for Financial Liabilities Comments to be received by 16 July 2010Exposure Draft FAIR VALUE OPTION FOR FINANCIAL LIABILITIES Comments to be received ...

发布日期: 2010-05-10

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budget_proposals2003

-1 -BUDGET PROPOSALS 2003/04 “BALANCING THE EQUATION – Achieving Fiscal Equilibrium and a Fairer Society” 1. Overview 1.1. Introduction Externally, the signals are mixed about the future direction of ...

发布日期: 2002-12-10

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edc

Draft Supplemental Guidance September 2021 DRAFT SUPPLEMENTAL GUIDANCE FOR THE PROPOSED INTERNATIONAL STANDARD ON AUDITING FOR AUDITS OF FINANCIAL STATEMENTS OF LESS COMPLEX ENTITIES – AUDITOR REPORTI ...

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MPS_Module D_Part 1_Upload_V1

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Illustrative auditor's report for ETFREIT (final) April 2017

FE (Jun 2015)_Paper I_Panelists Report_Final

FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007_1

FE December 2015 Paper I Panelists' Report_Final

FE (Jun 2015)_Paper I_Panelists' Report_Final_20151007

FE (Jun 2015)_Paper I_Panelists' Report_Final

FE (Jun 2015)_Paper I_Panelists Report_Final_20151007

Panelists_Report_Mod_D_(Dec_17)_Final

Panelists_Report_Module_D_(Dec_14)_Final

Paper 4

AGM-49th_211209

2018_Exam Review_Paper 1

2022 Level 2 Case QuestionsF

ofcr

Paper 02a

annual_report_2015_eng

annual_report_2018_eng

HKAS 38_2023

Module B Corporate Financing_Part 2

update077

update165

update126

update062

Best written report 2017

AGM-booklet-2017

MPS_Module D_Part 1_Upload_V1

ed-fvo-finacial-liabilities

budget_proposals2003

edc

MPS_Module D_Part 1_Upload_V1