Module D (Dec 15)_Answer Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing Gui ...
Module D (Dec 15)_Answer_1 Module D (December 2015 Session) Page 1 of 13 SECTION A – CASE QUESTIONS Answer 1(a) The five transfer pricing methods are discussed in detail in the OECD Transfer Pricing G ...
Module C (Jun 14)_Answer Module C (June 2014 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The “risk-based” audit approach relies on analysing audit risk into its comp ...
1 Issue 37 (January 2021) Dear members, Financial Reporting Considerations to Close Out 2020 Background 2020 has been a challenging year for many entities. Due to the outbreak of the COVID-19, busines ...
IFRS Standards Exposure Draft ED/2019/2 May 2019 Comments to be received by 20 August 2019 Annual Improvements to IFRS Standards 2018–2020Exposure Draft Annual Improvements to IFRS Standards 2018–2020 ...
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IFRS Standards Exposure Draft ED/2021/8 July 2021 Comments to be received by 27 September 2021 Initial Application of IFRS 17 and IFRS 9— Comparative Information Proposed amendment to IFRS 17Exposure ...
1 ANNEX HKAB’s Comments on IASB Discussion Paper DP/2020/2 Business Combinations under Common Control Question No IASB Question HKAB Comments Section 1: The Project’s Objective, Scope and Focus 1 Para ...
Responses to Exposure Draft Improvements to IFRS 8 Operating Segments (ED/2017/02) IFRS Standards Project Summary February 20192 Project Summary Improvements to IFRS 8 Operating Segments February 2 ...
IFRS Standards Exposure Draft ED/2018/2 December 2018 Comments to be received by 15 April 2019 Onerous Contracts— Cost of Fulfilling a Contract Proposed amendments to IAS 37Onerous Contracts—Cost of F ...
IFRS Standards Discussion Paper March 2020 This Snapshot provides an overview of the Discussion Paper Business Combinations— Disclosures, Goodwill and Impairment published by the International Account ...
Page 1 of 9 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only ...
i Update No. 262 (Issued 8 June 2021) This Update relates to the publication of Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to HKAS 12 Income Taxes). D ...
Table of ContentsExecutive Summary __________ 2 Business Analysis ___________ 2 Remedies to Recent Incident ___ 3 Ethical Consideration ___________3 Immediate Solutions ___________4 Prevention to Simi ...
Page 1 of 11 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 9 June, 2021 Attendance HKICPA representatives Ernest Lee, Financial Reporting Standards Committee (FRSC) Cecilia ...
Page 1 of 10 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 13 January 2022 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circ ...
IN Tlre lvIATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accoun ...
