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i2c-amortised-cost-n-impairment

9 November 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF FINANCIAL INSTRUMENTS: AMORTISED COST AND IMPAIRMENT Comment ...

发布日期: 2009-11-10

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i2c-amortised-cost-n-impairment-v01

发布日期: 2009-11-09

File Type: pdf | Size: 416 KB

FD

ACCOUNTANCYMAGAZINE.COM OCTOBER 2009 29 FTSE 100 PAY SURVEY ANALYSIS THE BIG SQUEEZE Our latest survey of the remuneration packages paid to finance directors in the FTSE 100 companies clearly show ...

发布日期: 2009-09-30

File Type: pdf | Size: 187 KB

ComparisionTableJuly

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

发布日期: 2009-07-15

File Type: pdf | Size: 148 KB

ComparisionTableJuly

发布日期: 2009-07-15

File Type: pdf | Size: 148 KB

ComparisionTable122008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

发布日期: 2009-01-19

File Type: pdf | Size: 146 KB

ComparisionTable122008

发布日期: 2009-01-19

File Type: pdf | Size: 146 KB

ComparisionTable122008

发布日期: 2009-01-19

File Type: pdf | Size: 146 KB

techwatch68

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...

发布日期: 2008-06-03

File Type: pdf | Size: 252 KB

concordance2006

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 August 2006 1 Title IASB equivalent Differences in Transitional Provisions Differences in Ef ...

发布日期: 2006-08-02

File Type: pdf | Size: 242 KB

techwatch44

TechWatch is a publication designed to alert members to topics and issues that impact on CPAs and their working environment. We welcome your comments and feedback. Comments and suggestions on TechWatc ...

发布日期: 2006-07-05

File Type: pdf | Size: 238 KB

sas450

SAS 450 (January 01) 1 STATEMENT OF AUDITING STANDARDS 450 OPENING BALANCES AND COMPARATIVES (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Para ...

发布日期: 2005-06-30

File Type: pdf | Size: 57 KB

sas430

SAS 430 (July 97) 1 STATEMENT OF AUDITING STANDARDS 430 AUDIT SAMPLING (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction 1 ...

发布日期: 2005-06-30

File Type: pdf | Size: 38 KB

D15

IFRIC DRAFT INTERPRETATION Reassessment of Embedded Derivatives International Financial Reporting Interpretations Committee IFRIC Comments to be received by 31 May 2005 International Accounting Stand ...

发布日期: 2005-03-22

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offshore_funds

-1 -BY FAX AND BY POST (2861 1494) Our Ref.: C/TXM, M25839 25 February 2004 Financial Services Branch, Financial Services and the Treasury Bureau, 18/F., Admiralty Centre Tower I, 18 Harcourt Road Adm ...

发布日期: 2004-03-01

File Type: pdf | Size: 293 KB

copyright_bill2003_app2

-1 -By Fax and By Email (2869 4420 /laura_tsoi@cib.gov.hk) Our Ref.: C/EPLM(31), M9007 31 December 2001 Commerce and Industry Bureau Government of the Hong Kong SAR Level 29 One Pacific Place, 88 Quee ...

发布日期: 2003-07-09

File Type: pdf | Size: 54 KB

copyright_review

发布日期: 2003-04-25

File Type: pdf | Size: 54 KB

copyright

发布日期: 2002-01-21

File Type: pdf | Size: 130 KB

copyright

发布日期: 2002-01-21

File Type: pdf | Size: 130 KB

Accounting & Auditing

Accounting & Auditing Technical Update on Accounting and Auditing Standards Presented by: Simon Riley Director, Standard Setting Event: 2012 SMP Symposium Venue : The Mira Hong Kong Date: 30 Novem ...

File Type: pdf | Size: 306 KB

Module A (Dec 15)_Question

Module A (Dec 15)_Question Module A (December 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

File Type: pdf | Size: 170 KB

Module A (Dec 17)_Question

Module A (Dec 17)_Question Module A (December 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 236 KB

Module B (Jun 12)_Answer_revised

Module B (Jun 12)_Answer_revised Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: P ...

File Type: pdf | Size: 220 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

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

Module B (June 12)_Answer

Module B (June 12)_Answer Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: Performa ...

File Type: pdf | Size: 170 KB

Module C (Jun 12)_Answer

Module C (Jun 12)_Answer Module C (June 2012 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Existence and completeness due to certain significant controls over fixed as ...

File Type: pdf | Size: 160 KB

Module D (Jun 13)_Answer

Module D (Jun 13)_Answer Module D (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) Salaries tax is imposed under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”) on a person’s i ...

File Type: pdf | Size: 135 KB

Module C (Jun 17)_Answer

Module C (Jun 17)_Answer Module C (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 XYZ & Co. should consider to carry out the following procedures before acce ...

File Type: pdf | Size: 252 KB

Comvita HK Order Form (Jan2014)

Comvita HK Order Form (Jan2014) 姓名/Name: ____________________________________________________________________________________________________________________送貨地址/Delivery Address: ____________________ ...

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CPA Member Order Form (Feb 2012)

CPA Member Order Form (Feb 2012) 姓名/Name: 會員號碼/HKICPA Membership No:送貨地址/Delivery Address:收貨人/Recipient：聯絡電話/Contact Telephone No: ORIGINAL PRICECPA Staff SPECIAL DISCOUNT20%ORDER QTYSUB-TOTAL20017Pur ...

File Type: pdf | Size: 297 KB

QPCAC2017_Case_Background_and_Questions_Final(HK)

QPCAC2017_Case_Background_and_Questions_Final(HK) 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in Hong Kong, selling t ...

File Type: pdf | Size: 185 KB

CL6

ANNEX 1 HKAB’s Comments on IASB Exposure Draft on General Presentation and Disclosures No IASB Question HKAB Comments /Feedback Structure of the statement of profit or loss 1. Question 1—operating pro ...

File Type: pdf | Size: 269 KB

compar3112

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2020 Framework Title IASB equivalent Differences in Transitional Provisions Differ ...

File Type: pdf | Size: 341 KB

COVID-19 disclosure by listed companies

Hong Kong Institute of CPAs COVID-19 disclosure by listed companies: A research study January 2021The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register ...

File Type: pdf | Size: 784 KB

compar196

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2019 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

File Type: pdf | Size: 455 KB

Teaching_Kids_about_Money

Teaching Kids about Money(Full Version) Table of contents Section 1: Research Background 1.1 Purpose and methodology 1.2 Respondent profile Section 2: Parents, children and money 2.1 Understanding of ...

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FE (Jun 16) Paper II_Question

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Mod D (Jun 11) Student Notes

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Mod D (Jun 11) Student Notes_1

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FE (Jun 16) Paper II_Question_1

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sub_sslb

Page 1 of 8 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 March 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...

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compar300620

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2020 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

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632nd_21 March 2022

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ecarticle

1 Code of Ethics: Case studies for PAIB and PAIP The Code of Ethics for Professional Accountants (Code) applies to all Institute members. Chapter A of the Code is based on the International Ethics Sta ...

File Type: pdf | Size: 480 KB

compar2109

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2021 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

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i2c-amortised-cost-n-impairment

i2c-amortised-cost-n-impairment-v01

FD

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ComparisionTableJuly

ComparisionTable122008

ComparisionTable122008

ComparisionTable122008

techwatch68

techwatch61

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concordance2006

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sas450

sas430

D15

offshore_funds

copyright_bill2003_app2

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Accounting & Auditing

Module A (Dec 15)_Question

Module A (Dec 17)_Question

Module B (Jun 12)_Answer_revised

Module D (Dec 13)_Answer_ revised on 20140410

Module D (Dec 13)_Answer

Module D (May 10)_Answer

Module B (June 12)_Answer

Module C (Jun 12)_Answer

Module D (Jun 13)_Answer

Module C (Jun 17)_Answer

Comvita HK Order Form (Jan2014)

CPA Member Order Form (Feb 2012)

QPCAC2017_Case_Background_and_Questions_Final(HK)

CL6

compar3112

COVID-19 disclosure by listed companies

compar196

Teaching_Kids_about_Money

FE (Jun 16) Paper II_Question

Mod D (Jun 11) Student Notes

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FE (Jun 16) Paper II_Question_1

sub_sslb

compar300620

632nd_21 March 2022

ecarticle

compar2109