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as32ias39-ed_amend

Exposure Draft of Proposed AMENDMENTS TO IAS 32 FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION ANDMEASUREMENT Comments to be received by 14 October 2002 C ...

发布日期: 2002-05-24

File Type: pdf | Size: 1 MB

ccif

;;,;.:.;'v ;"';:'.) HYA Our Ref: HKSA/CC/PF rrD/1542/02 2002J UUI 4 PH 3: 32 CCIF Charles Chan, Ip & Fung CPA Ltd. 37th Floor, Hennessy Centre 500 Hennessy Road Causeway Bay, Hong ...

发布日期: 2002-08-27

File Type: pdf | Size: 617 KB

update047

Update No. 47 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Revi ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

20141104_ETS_A_S3

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发布日期: 2014-11-05

File Type: pdf | Size: 2 MB

976_SET_StudentsExpressOnline_140306

NEWS HKICPA Examination in BAFS Available examination dates December 2014 January 2015 AM session PM session 27 28 29 30 31 2 3 4 Papers Private School candidates who enrolled 2 papers School candida ...

发布日期: 2014-03-13

File Type: pdf | Size: 728 KB

update078

i Update No. 78 (Issued 19 February 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard t ...

发布日期: 2019-03-25

File Type: pdf | Size: 6 MB

Module D (5th edition)_Part 1

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File Type: pdf | Size: 8 MB

update076

Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

Module A (Dec 11)_Answer

Module A (Dec 11)_Answer Module A (December 2011 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Linda HO, Director of GRL From : John Chan, Accounting Manager Date : dd/mm ...

File Type: pdf | Size: 262 KB

Module A (Jun 2012)_WS 1

Module A (Jun 2012)_WS 1 Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation G ...

File Type: pdf | Size: 1 MB

Publication for Sales

Publications and souvenirs available for sale at the Institute's counter can also be ordered by mail using the following order forms. Please add 50 percent of the total order as delivery cost for ...

发布日期: 2009-09-03

ed-leases-standard

August 2010 Exposure Draft ED/2010/9 Comments to be received by 15 December 2010 LeasesExposure Draft Leases Comments to be received by 15 December 2010 ED/2010/9This exposure draft Leases is publishe ...

发布日期: 2010-08-18

File Type: pdf | Size: 330 KB

update055

Update No. 55 (Issued October 2008) This Update contains: • Improvements to HKFRSs • Amendments to HKFRS 1 First-time Adoption of HKFRSs and HKAS 27 Consolidated and Separate Financial Statements – Co ...

发布日期: 2019-03-25

File Type: pdf | Size: 7 MB

ed_ias12

Exposure Draft ED/2014/3 August 2014 Comments to be received by 18 December 2014 Recognition of Deferred Tax Assets for Unrealised Losses Proposed amendments to IAS 12Recognition of Deferred Tax Asset ...

发布日期: 2014-08-20

File Type: pdf | Size: 181 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

Seminars (Archives)

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发布日期: 2021-03-31

Module D (5th edition)_Part 2

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File Type: pdf | Size: 8 MB

Accounting and business management case competition 2014-15 Level 2 Secondary School Group

1 CONTENTCONTENT CONTENTCONTENT CONTENT 1. Executive summaryExecutive summaryExecutive summaryExecutive summaryExecutive summary Executive summary Executive summaryExecutive summary Executive summary ...

发布日期: 2015-03-01

File Type: pdf | Size: 733 KB

c_appendix_a_1

Business Assurance 12 Appendix A KONG HING TRADING LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2009 Business Assurance 13 Company information DIRECTORS Ben W ...

发布日期: 2010-09-15

File Type: pdf | Size: 145 KB

c_appendix_a

发布日期: 2010-09-15

File Type: pdf | Size: 145 KB

FE Dec 18 Paper IQuestion

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发布日期: 2019-02-15

File Type: pdf | Size: 318 KB

20130521_module_d_essay

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 ...

发布日期: 2013-05-31

File Type: pdf | Size: 486 KB

P016_1

2017 QP Case Analysis Competition(PRC) ContentContent Miss JaneMiss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...conditon...”” ““ IntroductionIntrod ...

发布日期: 2017-11-28

File Type: pdf | Size: 6 MB

P016

发布日期: 2017-11-28

File Type: pdf | Size: 6 MB

nb-b-amend1

Hong Kong Institute of CPAs Financial Management Module (printed May 2010) 7 -12 Schedule 5: Overhead Budget January February March Total Budgeted direct labour hours (Schedule 4) 192,000 232,000 240, ...

发布日期: 2010-06-01

File Type: pdf | Size: 70 KB

262m

1 Minutes of the 262nd meeting of the Financial Reporting Standards Committee held on Monday, 22 February 2021 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. Er ...

File Type: pdf | Size: 216 KB

M11 Pilot Paper

Qualification Programme Module 11 Financial Reporting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulso ...

File Type: pdf | Size: 685 KB

ed_subdr

July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...

File Type: pdf | Size: 436 KB

d_workshop1session2_1

Taxation 1 Pre-Workshop Materials Taxation 2 Workshop 1 Session 2 Computation of the tax liability for a corporate Mr. Samuel set up his business by incorporating Samuel & Co Limited ('Samuel ...

发布日期: 2010-09-15

File Type: pdf | Size: 60 KB

d_workshop1session2

Taxation 1 Pre-Workshop Materials Taxation 2 Workshop 1 Session 2 Computation of the tax liability for a corporate Mr. Samuel set up his business by incorporating Samuel & Co Limited ('Samuel ...

发布日期: 2010-09-15

File Type: pdf | Size: 60 KB

Associate Level

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发布日期: 2020-11-04

update104

i Update No. 104 (Issued 2 February 2011) This Update relates to the amendments to: HKFRS for Private Entities; and Small and Medium-Sized Entity Financial Reporting Framework and Financial Reportin ...

发布日期: 2019-03-25

File Type: pdf | Size: 5 MB

AML Monitoring

Q1 If a CPA firm conducts due diligence work or acts as a reporting accountant Paragraph 600.2.1 of the AML Guidelines provides that when practices, by way of business, prepare for or carry out for a ...

发布日期: 2022-09-30

ms_rd

1 Meeting Summary of HKICPA Roundtable Discussion Date: 8 April 2021, Thursday Time: 4:00 p.m. – 6:00 p.m. IASB Request for Information (RFI) – Post–implementation Review (PIR) of IFRS 10, 11 and 12 E ...

File Type: pdf | Size: 208 KB

update043

Update No. 43 (Issued September 2007) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIDiscard the existing pages i -iv and replace with the new pages i - ...

发布日期: 2019-03-25

File Type: pdf | Size: 932 KB

040421

Professional Interest Group Activities Insolvency Interest Group (IIG) Lunch Seminar CIRCULATION TO IIG MEMBERS ONLY Topic : Non-Performing Loan Resolution in China Speaker : Mr. Rob Morris, Partner - ...

发布日期: 2009-03-19

File Type: pdf | Size: 17 KB

040421

发布日期: 2009-03-19

File Type: pdf | Size: 17 KB

nas0724

Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash Flows Statement of Cash Flows Hong Kong Accounting Standard 7Hong Kong Accounting Standard 7 Hong Kong Accountin ...

File Type: pdf | Size: 721 KB

dp_investment

INTERNATIONAL VALUATION STANDARDS COUNCIL Investment Property Discussion Paper Comments on this Discussion Paper are invited before 1 March 2013. All replies may be put on public record unless confide ...

发布日期: 2012-11-30

File Type: pdf | Size: 136 KB

ssap22

SSAP 22 (January 2001) 1 SSAP 22 STATEMENT OF STANDARD ACCOUNTING PRACTICE 22 INVENTORIES (Issued May 1998; Revised January 2001) The standards, which have been set in bold italic type, should be read ...

发布日期: 2004-05-28

File Type: pdf | Size: 133 KB

For Professional Accountants in Business

Definition of PAIBs Includes members working in commerce and industry, the public sector, education, and the not-for-profit sector. PAIB Committee The Professional Accountants in Business Committee (& ...

发布日期: 2009-08-14

MPS_D_PartII

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 purposes and sho ...

发布日期: 2018-04-19

File Type: pdf | Size: 727 KB

MPS_D_PartII

File Type: pdf | Size: 725 KB

MPS_D_PartII

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File Type: pdf | Size: 725 KB

Comparison_IASE_ED_SMEs

IASB Exposure Draft of Proposed International Financial Reporting Standard for Small and Medium-sized Entities vs Hong Kong Small and Medium-sized Entity Financial Reporting Framework and Financial Re ...

发布日期: 2007-05-03

File Type: pdf | Size: 246 KB

ED-Comparison-IASE-SMEs

发布日期: 2007-05-03

File Type: pdf | Size: 246 KB

Mod_A_Part_II_Jun2017

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发布日期: 2017-04-24

File Type: pdf | Size: 3 MB

(3)WK-D_Jun2012-WS2-REV

(3)WK-D_Jun2012-WS2-REV Student Notes Module D (Jun 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction Presentation Gr ...

File Type: pdf | Size: 126 KB

ed_i2c_improv1517

Exposure Draft ED/2017/1 January 2017 Comments to be received by 12 April 2017 Annual Improvements to IFRS Standards 2015–2017 CycleExposure Draft Annual Improvements to IFRS Standards 2015–2017 Cycle ...

发布日期: 2017-01-10

File Type: pdf | Size: 209 KB

Module A Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

发布日期: 2016-09-15

File Type: pdf | Size: 3 MB

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as32ias39-ed_amend

ccif

update047

20141104_ETS_A_S3

976_SET_StudentsExpressOnline_140306

update078

Module D (5th edition)_Part 1

update076

Module A (Dec 11)_Answer

Module A (Jun 2012)_WS 1

Publication for Sales

ed-leases-standard

update055

ed_ias12

HKAS31cl

Seminars (Archives)

Module D (5th edition)_Part 2

Accounting and business management case competition 2014-15 Level 2 Secondary School Group

c_appendix_a_1

c_appendix_a

FE Dec 18 Paper IQuestion

20130521_module_d_essay

P016_1

P016

nb-b-amend1

262m

M11 Pilot Paper

ed_subdr

d_workshop1session2_1

d_workshop1session2

Associate Level

update104

AML Monitoring

ms_rd

update043

040421

040421

nas0724

dp_investment

ssap22

For Professional Accountants in Business

MPS_D_PartII

MPS_D_PartII

MPS_D_PartII

Comparison_IASE_ED_SMEs

ED-Comparison-IASE-SMEs

Mod_A_Part_II_Jun2017

(3)WK-D_Jun2012-WS2-REV

ed_i2c_improv1517

Module A Supplement 20162