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update204

i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...

发布日期: 2019-03-25

File Type: pdf | Size: 728 KB

2018_Career_Survey_Report

2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...

发布日期: 2018-08-27

File Type: pdf | Size: 2 MB

2018_Career_Survey_Report

发布日期: 2018-08-27

File Type: pdf | Size: 2 MB

Module A 20140520 handouts

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发布日期: 2014-05-21

File Type: pdf | Size: 944 KB

Module A_Preseen_20181

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发布日期: 2018-02-02

File Type: pdf | Size: 285 KB

bound-volume

'2010 IFRSs Bound Volume' and 'IFRS, Consolidated without early application' Available at discounted price! IASC Foundation has just announced the following new publications which are ...

发布日期: 2010-02-18

File Type: pdf | Size: 132 KB

bound-volume

'2010 IFRSs Bound Volume' and 'IFRS, Consolidated without early application' Available at discounted price! IASC Foundation has just announced the following new publications which are ...

发布日期: 2010-02-18

File Type: pdf | Size: 132 KB

update202

i Update No. 202 (Issued 8 June 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration. Document Reference and Title I ...

发布日期: 2019-03-25

File Type: pdf | Size: 929 KB

miscellaneous_old20080918

Purchase of Miscellaneous Textbooks Name : ________________________________ Status : Member/Student Member/Student Number : _________________ Date : __________________________ Required Items Unit Pric ...

发布日期: 2008-01-03

File Type: pdf | Size: 90 KB

bmiscellaneous

发布日期: 2005-09-29

File Type: pdf | Size: 98 KB

miscellaneous_old

发布日期: 2004-10-06

File Type: pdf | Size: 40 KB

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 ...

File Type: pdf | Size: 297 KB

AGM Booklet

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File Type: pdf | Size: 4 MB

AGM Booklet

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File Type: pdf | Size: 4 MB

Discount_gettyimages-1205023115-1024x1024

Settlement discount – from a purchaser’s perspective under HKAS 2

发布日期: 2023-07-20

Phillip Wain

Phillip Wain International Offer Special price at HK228 to enjoy Relaxing Massage 50mins or Special price at HK328 to enjoy Sono Renewal Lifting Therapy or Special price at HK328 to enjoy Personal Fit ...

发布日期: 2021-02-09

Case Background and Questions 2018

1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2018 Supreme Fitness Overview Supreme Fitness (‘Supreme’) is a small company operating in the fitness sector in ...

发布日期: 2018-06-22

File Type: pdf | Size: 306 KB

Module A_Feb 10_Answer_2

Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...

发布日期: 2010-08-05

File Type: pdf | Size: 74 KB

Module A_Feb 10_Answer_1

发布日期: 2010-08-05

File Type: pdf | Size: 74 KB

Module A_Feb 10_Answer

发布日期: 2010-08-05

File Type: pdf | Size: 74 KB

FE (Dec 15) Paper I_Answer_1

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File Type: pdf | Size: 314 KB

FE (Dec 15) Paper I_Answer

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File Type: pdf | Size: 314 KB

Module D Dec 2018Question

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发布日期: 2019-02-15

File Type: pdf | Size: 154 KB

app2

Copyright 1 Appendix 2 Illustrative Company-level Financial Statements Prepared in Accordance with the SME-FRS This appendix is illustrative only and does not form part of the SME-FRS. The purpose of ...

发布日期: 2014-03-05

File Type: pdf | Size: 230 KB

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 ...

File Type: pdf | Size: 312 KB

A-Preseen-Dec2015

Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...

发布日期: 2015-09-10

File Type: pdf | Size: 176 KB

concordance2006

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 August 2006 1 Title IASB equivalent Differences in Transitional Provisions Differences in Ef ...

发布日期: 2006-08-02

File Type: pdf | Size: 242 KB

Module A (Dec 17)_Question

Module A (Dec 17)_Question Module A (December 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 236 KB

HKICPA_Career_survey_2019

2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...

File Type: pdf | Size: 3 MB

FE (Dec 17) Paper II_Answer

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File Type: pdf | Size: 450 KB

HKICPA_Career_survey_2019

File Type: pdf | Size: 3 MB

update048

Update No. 48 (Issued January 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the replaced pages i -iv. Revised con ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

Resolution by Agreement

Resolution by Agreement represents a just and proper resolution for complaints which meet the pre-determined criteria under the Guidelines. Statistics For the year ended 30 June 2022 2021 2020 2019 20 ...

发布日期: 2018-11-06

Module D (Dec 2016)_Answer

Module D (Dec 2016)_Answer Module D (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1 Fantastic HK is not entitled to the deduction for prescribed fixed assets under s.16G(1) of ...

File Type: pdf | Size: 183 KB

Annual_report_eng

The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...

发布日期: 2007-12-11

File Type: pdf | Size: 24 MB

Web_Health Harvest_2014

Health Harvest Food Limited is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr 15% discount for below products, including: o Black Honey ...

发布日期: 2014-01-28

File Type: pdf | Size: 104 KB

P240

TELLY TOYS： Grow with YouPART I Current Situation PART II Select New Strategy PART III Implementation PART IV Financial Forecast PART V Ethical Issue PART VI AppendixPart I Current SituationTELLYTOYS ...

发布日期: 2018-01-31

File Type: pdf | Size: 6 MB

Module B (Dec 15)_Question

Module B (Dec 15)_Question Module B (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 182 KB

Module B (Dec 15)_Question_1

Module B (Dec 15)_Question_1 Module B (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argument ...

File Type: pdf | Size: 182 KB

Milford Leaflet & Order form_20160822

Milford Leaflet & Order form_20160822 *保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。[退貨/售後服務] -所有原廠正貨，一經拆開包裝，所有貨品不接受要求換貨或退款。-如有任何爭議, Milford Nutriproducts (HK) Ltd./美宜峰健康食品(香港)有限公司保留最終決定權。[送貨安排] * 送貨目的地為 ...

File Type: pdf | Size: 6 MB

Gilman_Staff Offer

太平家電居優惠太平家電居優惠太平家電居優惠太平家電居優惠Gemini Gemini Gemini Gemini 離心過濾多功能無線吸塵機GVC22RGVC22RGVC22RGVC22R GVC22R2,998 2,9982,998 2,998658 Gemini Gemini Gemini Gemini 四季智能迷你養生壺GMK600GMK600GMK600GMK600 GMK600798338 ...

File Type: pdf | Size: 805 KB

update109

i Update No. 109 (Issued 11 November 2011) This Update relates to the issuance of: HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine Document Reference and Title Instructio ...

发布日期: 2019-03-25

File Type: pdf | Size: 853 KB

AGM_booklet_2019

1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...

File Type: pdf | Size: 5 MB

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

Welcome Gift_201304

TERMS & CONDITIONS OF WELCOME OFFER 1. The promotion period runs from now until 30 June 2013. Only applicant whose application is approved within the promotion period will be eligible for the welc ...

发布日期: 2013-03-28

File Type: pdf | Size: 1 MB

Module A (Dec 15)_Question

Module A (Dec 15)_Question Module A (December 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

File Type: pdf | Size: 170 KB

update061

Update No. 61 (Issued February 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 18 Transfers of Assets from Customers • Other consequential amendments. Document Reference and T ...

发布日期: 2019-03-25

File Type: pdf | Size: 275 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

A2

1 Pre-Workshop Materials Financial Reporting 2 Workshop 1 Session 3 Resolving accounting issues Required (a) Define the following terms and provide examples of each: a. Permanent difference, b. Tempor ...

发布日期: 2012-09-24

File Type: pdf | Size: 137 KB

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搜寻结果对于 "010.hk" : 351 - 400 of 8643

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update204

2018_Career_Survey_Report

2018_Career_Survey_Report

Module A 20140520 handouts

Module A_Preseen_20181

bound-volume

bound-volume

update202

miscellaneous_old20080918

bmiscellaneous

miscellaneous_old

Update 252

AGM Booklet

AGM Booklet

Settlement discount – from a purchaser’s perspective under HKAS 2

Phillip Wain

Case Background and Questions 2018

Module A_Feb 10_Answer_2

Module A_Feb 10_Answer_1

Module A_Feb 10_Answer

FE (Dec 15) Paper I_Answer_1

FE (Dec 15) Paper I_Answer

Module D Dec 2018Question

app2

ag5_re20

A-Preseen-Dec2015

concordance2006

Module A (Dec 17)_Question

HKICPA_Career_survey_2019

FE (Dec 17) Paper II_Answer

HKICPA_Career_survey_2019

update048

Resolution by Agreement

Module D (Dec 2016)_Answer

Annual_report_eng

Web_Health Harvest_2014

P240

Module B (Dec 15)_Question

Module B (Dec 15)_Question_1

Milford Leaflet & Order form_20160822

Gilman_Staff Offer

update109

AGM_booklet_2019

c_appendix_a_1

c_appendix_a

Welcome Gift_201304

Module A (Dec 15)_Question

update061

M11 Pilot Paper

A2