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Module D (Jun 15)_Answer

Module D (Jun 15)_Answer Module D (June 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS Answer 1 DIPN Issued by the IRD, DIPN clarifies the IRD’s viewpoints on particular tax provisions and/or t ...

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Module D (Jun 15)_Question

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

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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 ...

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QPCAC2017_Case_Background_and_Questions_Final(HK)

QPCAC2017_Case_Background_and_Questions_Final(HK) 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in Hong Kong, selling t ...

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compar3112

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2020 Framework Title IASB equivalent Differences in Transitional Provisions Differ ...

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compar196

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2019 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

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ETS_Module C

Disclaimer 1 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 pu ...

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sub_sslb

Page 1 of 8 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 24 March 2021 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus ...

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compar300620

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2020 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

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compar2109

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2021 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

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FE (Dec 14) Paper II_Answer_1

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Module A (Dec 16)_Answer

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FE (Jun 18) Paper II_Answer

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FE (Dec 14) Paper II_Answer

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QP Case Competition 2017_Case Background and Questions_Final (PRC)_1

QP Case Competition 2017_Case Background and Questions_Final (PRC)_1 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in H ...

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1412Paper 2 Annex 21

The International Accounting Standards Board is the independent standard-setting body of the IFRS Foundation, a not-for-profit corporation promoting the adoption of IFRS Standards. For more informatio ...

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comparison0618ar

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2018 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

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comparisondec18

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2018 Framework Title IASB equivalent Differences in Transitional Provisions ...

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Paper 3

Page 1 of 6 Potential implementation question Determining the fair value of insurance contracts is a key judgement in applying the fair value approach ('FVA') on transition to IFRS 17. One of ...

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ETS_Module C_final

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Exam Technique Seminar_Module C

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MPS_D_PartII

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ETS_Module C

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ETS_Module C

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ETS_Module C

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ETX_Module_C

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Exam Technique Seminar_Module C

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compar1912

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2019 Framework Title IASB equivalent Differences in Transitional Provisions Differ ...

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inbrief_dta

In brief: Deferred Tax related to Assets and Liabilities arising from a Single Transaction July 2019 1 In brief July 2019 Deferred Tax related to Assets and Liabilities arising from a Single Transac ...

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2020 Case Competition_v12_Clean HK Undergraduate Final

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2020 CPA & Co. Overview CPA & Co. (CPAC) is one of the leading professional services firms with offices ...

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Module D (Jun 15)_Answer

Module D (Jun 15)_Question

Module D (Dec 2016)_Answer

QPCAC2017_Case_Background_and_Questions_Final(HK)

compar3112

compar196

ETS_Module C

sub_sslb

compar300620

compar2109

FE (Dec 14) Paper II_Answer_1

Module A (Dec 16)_Answer

FE (Jun 18) Paper II_Answer

FE (Dec 14) Paper II_Answer

QP Case Competition 2017_Case Background and Questions_Final (PRC)_1

1412Paper 2 Annex 21

comparison0618ar

comparisondec18

Paper 3

ETS_Module C_final

Exam Technique Seminar_Module C

MPS_D_PartII

ETS_Module C

ETS_Module C

ETS_Module C

ETX_Module_C

Exam Technique Seminar_Module C

compar1912

inbrief_dta

2020 Case Competition_v12_Clean HK Undergraduate Final