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update058

Update No. 58 (Issued December 2008) This Update relates to the issuance of Reclassification of Financial Assets—Effective Date and Transition (Amendments to HKAS 39 Financial Instruments: Recognition ...

发布日期: 2019-03-25

File Type: pdf | Size: 859 KB

Improve-HKFRS

Improvements to Hong Kong Financial Reporting Standards HKICPA Standard Setting Department Staff Summary (November 2008) This HKICPA Standard Setting Department Staff Summary is intended for general g ...

发布日期: 2008-11-28

File Type: pdf | Size: 71 KB

HKICPA-SS-HKFRS_Nov08

1 Improvements to Hong Kong Financial Reporting Standards HKICPA Standard Setting Department Staff Summary (November 2008) This HKICPA Standard Setting Department Staff Summary is intended for general ...

发布日期: 2008-11-27

File Type: pdf | Size: 53 KB

hkfrs162024f

HKFRS 16 Revised September 2022June 2023 Leases Hong Kong Financial Reporting Standard 16 This standard has incorporated the amendments arising from Lease Liability in a Sale and Leaseback, which will ...

File Type: pdf | Size: 1 MB

HK-Int21cl

1 DRAFT INTERPRETATION HKAS-INT – 21 Income Taxes – Recovery of Revalued Non-Depreciable Assets Paragraph 14 of HKAS 1, Presentation of Financial Statements, requires that financial statements should ...

发布日期: 2004-06-14

File Type: pdf | Size: 87 KB

nrs1624

HKFRS 16 Revised June 2023May 2024 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2024) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants Th ...

File Type: pdf | Size: 2 MB

Module A Financial Reporting Flashcards Fourth Edition

Qualification Programme Module A: Financial Reporting F O U RT H E D I T I O N Qualification Programme Module A Financial Reporting Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 69 ...

发布日期: 2013-09-02

File Type: pdf | Size: 674 KB

Flashcard_Module D(5th edition)

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File Type: pdf | Size: 1 MB

hkas17

Leases Hong Kong Accounting Standard 17 HKAS 17 Revised January 2017September 2018 HKAS 17 Copyright 2 COPYRIGHT Copyright 2018 Hong Kong Institute of Certified Public Accountants This Hong Kong Fin ...

发布日期: 2019-03-25

File Type: pdf | Size: 389 KB

amendhkfrs12

Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets HKICPA Standard Setting Department Staff Summary (January 2011) This HKICPA Standard Setting Department Staff Summary i ...

发布日期: 2011-01-27

File Type: pdf | Size: 285 KB

update149

i Update No. 149 (Issued 24 June 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -ii. Discard the rep ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

A1a

6 PART A -MATTERS RAISED BY THE INSTITUTE Agenda item A1 -Profits tax issues (a) Proposed new accounting models for leases In August 2010, the International Accounting Standards Board (“IASB”) issued ...

发布日期: 2012-03-29

File Type: pdf | Size: 183 KB

hkas31

Interests in Joint Ventures Hong Kong Accounting Standard 31 HKAS 31 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 31 is applicable for annual per ...

发布日期: 2019-03-25

File Type: pdf | Size: 280 KB

article

December 2009 bringing unique focus to industry and business issues 1 Asia Aluminum vs FerroChina – A Tale of 2 PRC Restructurings Stakeholder recoveries Whilst the groups were similar in size, nature ...

发布日期: 2009-12-08

File Type: pdf | Size: 1 MB

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 ...

File Type: pdf | Size: 644 KB

dipn38

-1 -BY FAX AND BY POST (2877 1082) Our Ref.: C/TXM, M26088 5 March 2004 Mrs. Alice Lau Mak Yee-ming, Commissioner of Inland Revenue, Inland Revenue Department, 36/F, Revenue Tower, 5 Gloucester Road, ...

发布日期: 2004-04-20

File Type: pdf | Size: 147 KB

DIPN_38

发布日期: 2004-03-30

File Type: pdf | Size: 147 KB

FE (Dec 15) Paper II_Answer

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File Type: pdf | Size: 307 KB

FE (Dec 15) Paper II_Answer_1

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File Type: pdf | Size: 307 KB

HKICPA_IFRIC_Int15

HK(IFRIC)–Int 15 Agreements for the Construction of Real Estate HKICPA Standard Setting Department Staff Summary (August 2008) This HKICPA Standard Setting Department Staff Summary is intended for gen ...

发布日期: 2008-08-26

File Type: pdf | Size: 68 KB

Module D (Jun 11)_Question

Module D (Jun 11)_Question Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

File Type: pdf | Size: 90 KB

Module D (Jun 11)_Question_1

Module D (Jun 11)_Question_1 Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...

File Type: pdf | Size: 90 KB

ssap33

SSAP 33 (October 2001) 1 SSAP 33 STATEMENT OF STANDARD ACCOUNTING PRACTICE 33 DISCONTINUING OPERATIONS (Issued October 2001) The standards, which have been set in bold italic type, should be read in t ...

发布日期: 2004-05-28

File Type: pdf | Size: 170 KB

FE (Dec 14) Paper II_Answer_1

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File Type: pdf | Size: 292 KB

FE (Dec 14) Paper II_Answer

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File Type: pdf | Size: 292 KB

I2C_IFRIC_D21

17 July 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE (IFRIC) DRAFT INTERPRETATI ...

发布日期: 2007-08-06

File Type: pdf | Size: 226 KB

I2C-IFRIC-D21

发布日期: 2007-08-06

File Type: pdf | Size: 226 KB

Module D (Jun 11)_Answer

Module D (Jun 11)_Answer Module D (June 2011 Session) Page 1 of 8 SECTION A – CASE QUESTIONS Answer 1(a) The profits of A Ltd. may not be accepted as having a source outside Hong Kong because of the f ...

File Type: pdf | Size: 132 KB

update053

Update No. 53 (Issued August 2008) This Update relates to the issuance of: • HK(IFRIC) Interpretation 15 Agreements for the Construction of Real Estate; • HK(IFRIC) Interpretation 16 Hedges of a Net I ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

HKICPA Staff Summary of HKFRS 11

HKFRS 11 Joint Arrangements HKAS 28 (2011) Investments in Associates and Joint Ventures HKICPA Standard Setting Department Staff Summary (June 2011) This HKICPA Standard Setting Department Staff Summa ...

发布日期: 2011-06-22

File Type: pdf | Size: 121 KB

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update058

Improve-HKFRS

HKICPA-SS-HKFRS_Nov08

hkfrs162024f

HK-Int21cl

nrs1624

Module A Financial Reporting Flashcards Fourth Edition

Flashcard_Module D(5th edition)

hkas17

amendhkfrs12

update149

A1a

hkas31

article

HKAS 7_2023

dipn38

DIPN_38

FE (Dec 15) Paper II_Answer

FE (Dec 15) Paper II_Answer_1

HKICPA_IFRIC_Int15

Module D (Jun 11)_Question

Module D (Jun 11)_Question_1

ssap33

FE (Dec 14) Paper II_Answer_1

FE (Dec 14) Paper II_Answer

I2C_IFRIC_D21

I2C-IFRIC-D21

Module D (Jun 11)_Answer

update053

HKICPA Staff Summary of HKFRS 11