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IASB_ED_Proposed_Improvement

October 2007 EXPOSURE DRAFT OF PROPOSED Improvements to International Financial Reporting Standards Comments to be received by 11 January 2008FIRST ANNUAL IMPROVEMENTS PROJECT Exposure Draft of Propos ...

发布日期: 2007-10-10

File Type: pdf | Size: 861 KB

update139

i Update No. 139 (Issued 26 February 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard th ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

Module A 6th Edition Learning Pack_Part 1

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发布日期: 2017-08-29

File Type: pdf | Size: 7 MB

Annual_report_eng

The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...

发布日期: 2007-12-11

File Type: pdf | Size: 24 MB

update245

1 Update No. 245 (Issued 31 August 2020) The following Framework, Standards and Amendments are effective for annual reporting periods beginning on or after 1 January 2020: Conceptual Framework for Fi ...

File Type: pdf | Size: 7 MB

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

发布日期: 2015-03-13

File Type: pdf | Size: 7 MB

pn900rev16

Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Revised) PN 900 (Revised) Issued September 2014; revised Aug ...

发布日期: 2019-03-25

File Type: pdf | Size: 549 KB

pn900rev16

File Type: pdf | Size: 549 KB

update229

i Update No. 229 (Issued 18 June 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard existing pages i and v & replace with revised pages i and v. ...

File Type: pdf | Size: 586 KB

hkfrspe

Effective upon issue Effective for financial statements which cover a period beginning on or before 31 December 2016 HKFRS for Private Entities Revised September 2015 Hong Kong Financial Reporting Sta ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

Module B_Preseen_20172

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发布日期: 2017-06-23

File Type: pdf | Size: 1 MB

B-Preseen-Dec2015

Corporate Financing vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Ethics in business Case study ...

发布日期: 2015-09-10

File Type: pdf | Size: 278 KB

20141106_ETS_C_S3

Examination Technique Seminar on Section A (Case) • December 2013 and June 2014 Module C Business Assurance www.etctraining.com.hk Past Paper Review DECEMBER 2013 SECTION A Module C Business Assurance ...

发布日期: 2014-11-12

File Type: pdf | Size: 1 MB

Module B

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: 2014-02-11

File Type: pdf | Size: 419 KB

AGM-booklet-2013

2 Contents President’s report Chief Executive and Registrar’s review Notice of the 41st annual general meeting Report of the independent auditor on the summary financial statements Summary financial s ...

发布日期: 2013-10-28

File Type: pdf | Size: 3 MB

Module B

发布日期: 2013-02-15

File Type: pdf | Size: 383 KB

AGM-booklet-2012

Annual General Meeting 2012Accounting for theArt of Success02 Contents President’s report 3 Chief Executive and Registrar’s review 5 Notice of the 40th annual general meeting 7 Report of the independe ...

发布日期: 2012-10-22

File Type: pdf | Size: 3 MB

ed_traded

INTERNATIONAL VALUATION STANDARDS COUNCIL The Valuation of Trade Related Property DISCUSSION PAPER Comments on this Discussion Paper are invited before 31 October 2012. All replies may be put on publi ...

发布日期: 2012-07-31

File Type: pdf | Size: 172 KB

B - Workshop material

1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Good Life Dairy Company Limited (‘GLDC’) is a company that produces and sells a range of dairy products. Its o ...

发布日期: 2012-03-27

File Type: pdf | Size: 289 KB

cbt

Our Ref.: C/FRSC 22 February 2012 Companies Bill Team Financial Services and the Treasury Bureau 15/F, Queensway Government Offices 66 Queensway Hong Kong Dear Sirs, Eligibility for the use of the Sma ...

发布日期: 2012-03-22

File Type: pdf | Size: 2 MB

ed-ivsc-info-pii

INTERNATIONAL VALUATION STANDARDS COUNCIL Exposure draft Proposed Technical Information Paper 2 Depreciated Replacement Cost Comments to be received by 31 May 2011 February 20111 • Exposure Draft Tech ...

发布日期: 2011-02-15

File Type: pdf | Size: 541 KB

tue128

Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 Auditor’s letter on Continuing Connected Transactions under the Hong Kong Li ...

发布日期: 2010-12-02

File Type: pdf | Size: 341 KB

sas130

SAS 130 (January 01) 1 STATEMENT OF AUDITING STANDARDS 130 GOING CONCERN (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduction ...

发布日期: 2005-06-30

File Type: pdf | Size: 75 KB

HKAS31cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 31 Interests in Joint Ventures 2 Contents Hong Kong Accounting Standard 31 Interests in Joint Ventures paragraphs SCOPE 1-2 DEFINITIONS 3-12 Forms of Joi ...

发布日期: 2004-06-14

File Type: pdf | Size: 165 KB

0417

友邦保險有限公司AIA Company Limited 香港中環35/F, AIA Central 干諾道中一號1 Connaught Road Central 友邦金融中心三十五樓Hong Kong T: (852) 2832 6166 F: (852) 2838 2005 aia.com AIA Company Limited is incorporated in Hong Kong with ...

File Type: pdf | Size: 444 KB

TFEC IR(A) No7 2018 submission 181210

1 By email (bc_03_18@legco.gov.hk) and by hand 10 December 2018 Our Ref.: C/TXG, BH42968 Clerk to Bills Committee on Inland Revenue (Amendment) (No. 7) Bill 2018 Legislative Council Secretariat Legisl ...

File Type: pdf | Size: 873 KB

Team108

1 Platin Hotels Limited Table of Content Executive Summary……………….2 Strategic Planning……………...….7 Business Analysis………………....2 Social Media Platforms……….....7 Remedies to Recent Incident…….2 5-year Pla ...

File Type: pdf | Size: 499 KB

ETS_Module A_final

Disclaimer 1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative pur ...

发布日期: 2019-01-10

File Type: pdf | Size: 1 MB

ETS_Module A_final

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发布日期: 2019-01-10

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Order and Reasons for Decision_name removed_825F

1 Proceedings No.: D-13-0825F IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Commit ...

发布日期: 2017-07-04

File Type: pdf | Size: 38 KB

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IASB_ED_Proposed_Improvement

update139

Module A 6th Edition Learning Pack_Part 1

Annual_report_eng

update245

Module D Taxation Part 4

pn900rev16

pn900rev16

update229

hkfrspe

Module B_Preseen_20172

B-Preseen-Dec2015

20141106_ETS_C_S3

Module B

AGM-booklet-2013

Module B

AGM-booklet-2012

ed_traded

B - Workshop material

cbt

ed-ivsc-info-pii

tue128

sas130

HKAS31cl

0417

TFEC IR(A) No7 2018 submission 181210

Team108

ETS_Module A_final

ETS_Module A_final

Order and Reasons for Decision_name removed_825F