ed-technical-info-p1
INTERNATIONAL VALUATION STANDARDS COUNCIL Exposure draft Technical Information Paper 1 The Discounted Cash Flow (DCF) Method – Real Property and Business Valuations Comments to be received by 30 April ...
Module A 6th Edition Learning Pack_Part 2
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HKAS 7_2023
Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of C ...
ab4
AB 4 Revised March 2022 July 2024 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance Accounting Bulletin 4 This Accoun ...
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Module A 6th Edition Flash Card
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adm_hkas211
Amendments to HKAS 21 Issued September 2023 Effective for annual reporting periods beginning on or after 1 January 2025 Lack of Exchangeability Amendments to HKAS 21 LACK OF EXCHANGEABILITY Copyright ...
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Proceedings No.: D-12-0700O IN THE MATTER OF A Complaint made under section 34(1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Com ...
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Update 252
i Update No. 252 (Issued 17 December 2020) This Update relates to the publication of the revised Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5). Document Reference and ...
HK Best written proposal 2020_Undergraduate group
Table of ContentsExecutive Summary __________ 2 Business Analysis ___________ 2 Remedies to Recent Incident ___ 3 Ethical Consideration ___________3 Immediate Solutions ___________4 Prevention to Simi ...
ag5_re20
Merger Accounting for Common Control Combinations Accounting Guideline 5 (Revised) AG 5 (Revised) Revised December 2020August 2022 This Accounting Guideline is effective for common control combination ...
SmallGroupMeetings
Classification and MeasurementAmortised cost criterion Basic loan features Contractual terms that give rise to cash flow amounts that represent both principle and interest Interest represents consider ...
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working financial statement bkgd 4 bkgd 3 bkgd 2 bkgd 1 Consolidated statement of cash flows for the year ended 31 December 2011 Operating activities HK'000 Profit before tax Adjustments for: Oper ...
alert46
1 Issue 46 (9 March 2023) Dear members, Reminders for auditor’s reporting on the Insurance (Financial and Other Requirements for Licensed Insurance Broker Companies) Rules The Insurance (Financial and ...
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Examination Technique Seminar on Section B (Essay/Short Question) for Module D on Taxation Speaker Ms. Minnie Leung 21 May 2013 HKICPA Module Preparation Seminar Module D -Taxation 21 May 2013 Minnie ...
D9
IFRIC DRAFT INTERPRETATION Employee Benefit Plans with a Promised Return on Contributions or Notional Contributions International Financial Reporting Interpretations Committee IFRIC Comments to be re ...
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# Teenagers and Money (a survey from the “Rich Kid, Poor Kid” programme) Presented by: Susanna Chiu Date: 22 June 2005 Table of Contents Section 1: Context of the study 1.1 Objectives 4 1.2 Methodolog ...
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Illustrative Examples Exposure Draft ED/2009/8 Rate-regulated Activities Comments to be received by 20 November 2009 July 2009Draft Illustrative Examples Exposure Draft RATE-REGULATED ACTIVITIES Comme ...
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1 30 March 2005 To: Members of the Hong Kong Institute of CPAs All other interested parties Exposure Draft – Accounting Guideline on Merger Accounting Comments to be received by 31 May 2005 Issued by ...
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Research Paper March, 2020 Staff of the Accounting Standards Board of Japan Staff of the Hong Kong Institute of Certified Public Accountants The observations and views presented in this Research Paper ...
techwatch71
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 ...