Module A_20140409
You don't have access right to view the details. Please login.
hkfrs9_ha
Financial Instruments (Hedge Accounting and amendments to HKFRS 9, HKFRS 7 and HKAS 39) Hong Kong Financial Reporting Standard 9 HKFRS 9 Issued December 2013 FINANCIAL INSTRUMENTS (AMENDMENTS) Copyri ...
20160906-RSCP-Marathon-Results
Standard Chartered Marathon 2016 -ResultsRankOrganisationLast nameGiven nameNet timeTotal timeCategory 1:10km Run -TeamChampionHKICPABALLNicholas Alistair0:39:172:48:49HKICPAWONG Man Piu0:42:25HKICPAP ...
Lucullus_order form
HKICPA Members Order Form 龍島聖誕禮品2010 Lucullus Christmas Gifts 2010 訂購熱線Ordering Hotline : 2798 1205 /2922 7055 傳真Fax: 2759 8852 網頁website: www.lucullus.com.hk 訂購日期Order Date: _________________________ ...
c_additionalinformation_1
Business Assurance 9 Additional Information Financial Information Extract Draft profit & loss account for the year ended 30 September 2010 Note 2009/10 2008/9 HK'000 HK'000 Turnover 1,2 21 ...
c_additionalinformation
Business Assurance 9 Additional Information Financial Information Extract Draft profit & loss account for the year ended 30 September 2010 Note 2009/10 2008/9 HK'000 HK'000 Turnover 1,2 21 ...
F090818S
Date Tuesday, 18 August 2009 Time 1:00 p.m. – 2:00 p.m. Venue HKICPA Training Centre, 27th floor, Wu Chung House, 213 Queen’s Road East , Wan Chai, Hong Kong Highlights You are able to know more about ...
F090508
Date Friday, 8 May 2009 Time 1:00 p.m. – 2:00 p.m. Venue HKICPA Training Centre, 27th floor, Wu Chung House, 213 Queen’s Road East , Wan Chai, Hong Kong Highlights You are able to know more about the ...
interpretation21
Interpretation 21 (July 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 21 Income Taxes -Changes in t ...
HKAB_30-Oct-02
30th October 2002 Deputy Director, Accounting Hong Kong Society of Accountants Dear Sirs Consultation Paper on a Proposed Framework for Differential Reporting We refer to the Consultation Paper on Pro ...
Swire 3-Sep-02
I, Swire Pacific Ltd. 8385 /F, QueenswTawyo, Pacific Hon Pl ceK I' g Tel: (852) 2840 8828 Fax: (852) 2877 2098; G.P,O. Box 1 Hong ton 3 Septembe2r 002 Mr. Alvin Wong, President, Hong Kong Societ ...
Module B_20140415 handouts
You don't have access right to view the details. Please login.
frs-refresher-course
1 A Refresher Course on Current Financial Reporting Standards 8, 13, 17, 20 and 28 June 2012 Eky Liu HKICPA Manager Technical Training & Support YOUR HOSTS Winnie Chan HKICPA Associate Director Te ...
ED-IncomeTaxesStandard
Income Tax Comments to be received by 31 July 2009 March 2009 Exposure Draft ED/2009/2Exposure Draft INCOME TAX Comments to be received by 31 July 2009 ED/2009/2This exposure draft Income Tax is publi ...
case-comp-omega-asia-bank
Hong Kong Institute of CPAs – All Copyright Reserved 21 -1 Qualification Programme (QP) Case Analysis Competition 2010 The case Omega Asia Bank Omega Asia Bank Limited is a full-fledged banking and fi ...
B_WK2_Guidance Notes (Dec10)_1
B_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...
B_WK2_Guidance Notes (Dec10)_2
B_WK2_Guidance Notes (Dec10)_2 Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...
B_WK2_Guidance Notes (Dec10)
B_WK2_Guidance Notes (Dec10) Guidance Notes Module B (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. Int ...
Module 11_LP_Vol 2
You don't have access right to view the details. Please login.
hkas36
Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised July 2021 August 2022 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified ...
HKAS 36_2023
Impairment of Assets Hong Kong Accounting Standard 36 HKAS 36 Revised August 2022May 2024 IMPAIRMENT OF ASSETS Copyright 2 HKAS 36 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Pu ...
S0202ndrunnerup
Business Proposal – Hung Fook Tong 1 Table of contents 1. Introduction p.1 2. Executive summary p.1-3 3. Financial analysis—Ratio and trend analysis p.3-5 4. Financial performance--Competitor analysis ...
20150513_ETSI_B
You don't have access right to view the details. Please login.
ssap32
SSAP 32 (January 2001) 1 SSAP 32 STATEMENT OF STANDARD ACCOUNTING PRACTICE 32 CONSOLIDATED FINANCIAL STATEMENTS AND ACCOUNTING FOR INVESTMENTS IN SUBSIDIARIES (Issued January 2001) The standards, whic ...
HKICPA ForensIG Seminar_161020
HKICPA Seminar Fraud Investigation Viola Jing, Carmen Tse and Lester Yen 20th October 2016 •A person (usually an existing or former employee) may file whistleblower report using the following ways: Se ...
HKICPA ForensIG Seminar_161020o
HKICPA Seminar Fraud Investigation Viola Jing, Carmen Tse and Lester Yen 20th October 2016 •A person (usually an existing or former employee) may file whistleblower report using the following ways: Se ...
Winner list
Winners List Marathon* Champion HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS -HKICPA FM TEAM 1 UN HOU CHIO CHAN PUI LUNG DICKSON 6:25:09 1st Runner Up HONG KONG INSTITUTE OF CERTIFIED PUBLIC AC ...
HKICPA Gift Season Offer_Lucullus
Gift Season Offer 佳節禮遇Lucullus Gourmet Shop 龍島美食店香港會計師公會會員可享以下佳節禮遇HKICPA members are entitled to below gift season offer: Promotion Period 優惠日期: 1/12/2013 – 28/2/2014 Enjoy 10% discount on any regula ...
2012jd_eng
2012 Update to Joint Declaration (8 July 2013) As reported in the last update dated 10 April 2012, there were three standard differences between China Accounting Standards for Business Enterprises (CA ...
I2C-IFRIC-9n16
4 February 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT POSTIMPLEMENTATION REVISIONS TO IFRIC INTERPRETATIONS -PROPOSED ...
I2C_IFRIC_9and16
4 February 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT POSTIMPLEMENTATION REVISIONS TO IFRIC INTERPRETATIONS -PROPOSED ...
I2C_IFRIC_9and16
4 February 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT POSTIMPLEMENTATION REVISIONS TO IFRIC INTERPRETATIONS -PROPOSED ...
021129e
To: News/Business Editor 29 November 2002 (For IMMEDIATE RELEASE) Financial Reporting in Hyperinflationary Economies The Hong Kong Society of Accountants (HKSA) Financial Accounting Standards Committe ...
Module B revisions to 5th edition LP_20160607
1 Chapter 11 Identifying, measuring and managing financial risk Convention for quoting of exchange rates Paragraph 8.1.1, p 393 The quoting of currency rates will follow international practice in the ...
Module A (Jun 15)_Answer_1
Module A (Jun 15)_Answer_1 Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy ...
Module A (Jun 15)_Answer
Module A (Jun 15)_Answer Module A (June 2015 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Agnes Cheng, Director From : Sarah Lam, Accounting Manager Date : dd/mm/yyyy Su ...
FE (Dec 15) Paper II_Answer
You don't have access right to view the details. Please login.
FE (Dec 15) Paper II_Answer_1
You don't have access right to view the details. Please login.
update 254
i Update No. 254 (Issued 30 December 2020) This Update relates to the editorial corrections to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 9 Financial Instruments and an updat ...
Part2_I2C_IASB_Preliminary_views_Insurance
DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appendices Comments to be submitted by 16 November 2007 May 2007DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appe ...
ED-IASB-PVI-PartII
DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appendices Comments to be submitted by 16 November 2007 May 2007DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 2: Appe ...
hlv-pe-sme-fdf-frs
Hong Kong Financial Reporting Standard for Private Entities Hong Kong Financial Reporting Standard for Private Entities Hong Kong Financial Reporting Standard for Private Entities Hong Kong Financial ...
DP_RevenueRecognition
December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...
ED-RevenueRecognition
December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...
acc_DP_RevenueRecognition
December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...
DP_RevenueRecognition
December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...
paper02a
1 P a g e RESTRICTED Submission date 20/07/2018 Potential implementation question During the May 2018 TRG meeting there was extensive discussion on Agenda Paper 5 on determining quantity of benefits ...
Exam Technique Seminar_Module B_20161027_for student
You don't have access right to view the details. Please login.