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Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Why did the HKICPA issue HK Interpretation 5 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repayment on de ...

发布日期: 2020-11-09

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

q1Why did the HKICPA issue HK Interpretation 5 in 2010 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repay ...

发布日期: 2019-04-25

09

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS GUIDANCE FOR THE PREPARATION OF A BUSINESS REVIEW UNDER THE HONG KONG COMPANIES ORDINANCE CAP. 622 INTRODUCTION These comments are submitted by the ...

发布日期: 2014-04-23

File Type: pdf | Size: 683 KB

ed_ab5

AB 5 Exposure Draft Guidance for the Preparation of a Business Review under the Hong Kong Companies Ordinance Cap. 622 Accounting Bulletin 5 This Accounting Bulletin is based on the Reporting Statemen ...

发布日期: 2014-02-21

File Type: pdf | Size: 416 KB

PPT_CFIG170220

The fastest growing segment of the capital markets Green Bonds Jonathan Drew February 2017 PUBLIC2What is a Green Bond?Green Bond Principles1.Use of proceedsEligible Project Categories •Renewable ener ...

发布日期: 2017-02-17

File Type: pdf | Size: 1 MB

BCUCC19

Common control combinations -How they were reported in Hong Kong STANDARD SETTINGHong Kong Institute of CPAs Common control combinations -how they were reported in Hong Kong Page 1 of 15 CONTENTS Page ...

File Type: pdf | Size: 424 KB

20150526_ETSII_B

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发布日期: 2015-05-27

File Type: pdf | Size: 1 MB

ab5

AB 5 Issued July 2014Revised June 2019 Guidance for the Preparation and Presentation of a Business Review under the Hong Kong Companies Ordinance Cap. 622 Accounting Bulletin 5 This Accounting Bulleti ...

发布日期: 2019-03-25

File Type: pdf | Size: 317 KB

Module_Bfinalized_18_Oct_2013

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发布日期: 2013-11-12

File Type: pdf | Size: 2 MB

212247 HKICPAChi ESSfinal

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File Type: pdf | Size: 6 MB

Chi Annual Report 2021

2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...

File Type: pdf | Size: 6 MB

calendar

Event Calendar May 2008 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training fun ...

发布日期: 2008-05-28

File Type: pdf | Size: 486 KB

GST_summary_of_CD

1 A summary of the proposed GST package contained in the July 2006 Government Consultation Document, "Broadening the Tax Base, Ensuring our Future Prosperity: What's the Best Option for Hong ...

发布日期: 2006-09-29

File Type: pdf | Size: 44 KB

calendar

March 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 Seminar on investment properties, hotel properties and impairm ...

发布日期: 2006-03-10

File Type: pdf | Size: 1 MB

m12361

-1 -BY POST AND FAX (2810 5385) Our Ref.: C/EPL, M12361 19 June 2002 SFC (Stock Market Listing Rules), 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. Attention: Corporate Fi ...

发布日期: 2002-11-09

File Type: pdf | Size: 324 KB

m12361

发布日期: 2002-11-09

File Type: pdf | Size: 324 KB

gMPFLSP

1 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. The HKIC ...

File Type: pdf | Size: 1 MB

20130604_module_b_essay_1

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发布日期: 2013-06-04

File Type: pdf | Size: 534 KB

20130604_module_b_essay

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发布日期: 2013-06-04

File Type: pdf | Size: 534 KB

goig-Sep-v1

Golf Training Class September 2009 Beginner golf training Date: 5, 12, 19 & 26 September 2009 (Saturday) Time: 4:00 pm – 5:30 pm Venue: South China Athletic Association, 88 Caroline Hill Road, Cau ...

发布日期: 2009-08-11

File Type: pdf | Size: 169 KB

calendar

May 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 Modules A & C – 4th workshops Q Modules A & C – 4th work ...

发布日期: 2006-05-04

File Type: pdf | Size: 5 MB

interpretation10

Interpretation 10 (December 2000) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 10 Earnings per share -Fi ...

发布日期: 2004-05-28

File Type: pdf | Size: 78 KB

Prelim Rounds 16-17

Sheet3 Sheet2 Sheet1 Date Match Score Mark Total: Day Time for the 1st goal Group A Group D HLB PwC BTFC BUASA SFT A1 A2 A3 A4 B1 C1 C2 C3 C4 D1 D2 D3 D4 B3 B4 B5 JFF KPOB D5 BDO The placing was deci ...

File Type: xls | Size: 52 KB

LP_Module D(6th edition) 585

LP_Module D(6th edition) 585 8: Hong Kong stamp duty Part D Stamp duty 585 Example 10 In 2017, A acquired a non-RPPT from B at 5 million and sold it to C for 6 million. C then sold the property to D ...

File Type: pdf | Size: 552 KB

Result Summary(Preliminary)15-16

Result Summary(Preliminary)15-16 CPA Football Competition 2015-16 Results of Preliminary Round Entered into the Quarter RoundUpdated on 21 December 2015Group AA1A2A3A4GTHKSFTSW All StarsFun TeamMarkM ...

File Type: pdf | Size: 50 KB

P016_2

2017 QP Case Analysis Competition(PRC) Content Miss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...” “ 01. Introduction A toy retailer with 20 large ...

发布日期: 2018-02-02

File Type: pdf | Size: 14 MB

superstar_tuenng

原價(HK)優惠價14/3至5/5數量(券)數量(現貨)總額(HK)原價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:蓮蓉鹼水糭(2隻)7864628598速遞(只適用於工商地址) 郵遞自取紅豆鹼水糭(2隻)7864528508送券/貨日期糙米蕃薯糭(2隻)9274公司名稱:五彩素糭皇(2隻)9880收貨人/電話懷舊家鄉糭(2隻)11088398378訂購細則:原粒瑤柱火腿 ...

发布日期: 2016-03-24

File Type: pdf | Size: 278 KB

FE_Exam Panelist report_Jun 18_PII_Final

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发布日期: 2018-08-16

File Type: pdf | Size: 218 KB

FE June 2016 Paper II Panelists Report_Final

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发布日期: 2016-08-16

File Type: pdf | Size: 213 KB

w160423J

HKICPA/CIMA joint workshop: Strategic Case Study (re-run) Programme Code Sessions 1-6: W160423J Sessions 1-5: W160423AJ HKICPA and CIMA are going to jointly organize a three-day workshop with six sess ...

发布日期: 2016-03-30

File Type: pdf | Size: 319 KB

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Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

09

ed_ab5

PPT_CFIG170220

BCUCC19

20150526_ETSII_B

ab5

Module_Bfinalized_18_Oct_2013

212247 HKICPAChi ESSfinal

Chi Annual Report 2021

calendar

GST_summary_of_CD

calendar

m12361

m12361

gMPFLSP

20130604_module_b_essay_1

20130604_module_b_essay

goig-Sep-v1

calendar

interpretation10

Prelim Rounds 16-17

LP_Module D(6th edition) 585

Result Summary(Preliminary)15-16

P016_2

superstar_tuenng

FE_Exam Panelist report_Jun 18_PII_Final

FE June 2016 Paper II Panelists Report_Final

w160423J