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hkas17-q-n-a

Improvements to HKFRSs 2009 Amendments to HKAS 17 Leases – Classification of Leases of Land and Building The Question and Answer (Q&A) below should be read in conjunction with the Amendments to HK ...

发布日期: 2009-11-16

File Type: pdf | Size: 67 KB

hkas17-q-n-a

发布日期: 2009-11-16

File Type: pdf | Size: 67 KB

pr-deferred-tax

The IASB is the independent standard-setting body of the IFRS Foundation. The IFRS Foundation is a not-for-profit corporation under the General Corporation Law of the State of Delaware, United States ...

发布日期: 2010-09-10

File Type: pdf | Size: 35 KB

MPS_Module A_Part 2

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发布日期: 2016-04-25

File Type: pdf | Size: 2 MB

ETS-FE_20170330_Final

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发布日期: 2017-04-05

File Type: pdf | Size: 1 MB

976r12_ET_TeacherExpress_online

NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...

发布日期: 2017-03-15

File Type: pdf | Size: 656 KB

update277

i Update No. 277 (Issued 10 August 2022) This Update relates to the following: (i)The fundamental structure of Volume II of the Members’ Handbook has been re-arranged into two sections. Section 1 incl ...

File Type: pdf | Size: 338 KB

gposat-meeting-note-eg

Meeting notes The Guangdong Provincial Office of the State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute me ...

发布日期: 2016-08-04

File Type: pdf | Size: 317 KB

976r12_ET_StudentExpress_online

NEWS HKICPA Examination in BAFS NEWS /INFORMATION /EVENTS /ACTIVITIES EXAM Q&A booklets APRIL 2017 ISSUE New arrangement for Mock Examination in BAFS Hong Kong Institute of CPAs (HKICPA) and Hon ...

发布日期: 2017-03-15

File Type: pdf | Size: 654 KB

HKAS 16_2023

Property, Plant and Equipment Hong Kong Accounting Standard 16 HKAS 16 Revised August 2022May 2024 PROPERTY, PLANT AND EQUIPMENT Copyright 2 HKAS 16 (2023) COPYRIGHT Copyright 2024 Hong Kong Institu ...

File Type: pdf | Size: 860 KB

hkas16

Property, Plant and Equipment Hong Kong Accounting Standard 16 HKAS 16 Revised December 2021August 2022 PROPERTY, PLANT AND EQUIPMENT Copyright 2 HKAS 16 (2022) COPYRIGHT Copyright 2022 Hong Kong In ...

File Type: pdf | Size: 826 KB

DIPN38_and_DIPN42

1 Our Ref.: C/TXP, M34285 By fax (2877 1082) and by post 19 April 2005 Mrs. Alice Lau Mak Yee-ming Commissioner of Inland Revenue Inland Revenue Department 36/F, Revenue Tower 5 Gloucester Road Wancha ...

发布日期: 2005-08-03

File Type: pdf | Size: 91 KB

ias39cf-ed

July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement Cash Flow Hedge Accounting of Forecast Intragroup Transactions Comments to be received by 8 ...

发布日期: 2004-07-08

File Type: pdf | Size: 771 KB

private-entities-hi-lv-comparison

1 High level comparison between the draft Hong Kong Financial Reporting Standard for Private Entities (HKFRS for Private Entities) intended to be issued on 30 April 2010 and full Hong Kong Financial R ...

发布日期: 2010-01-20

File Type: pdf | Size: 116 KB

Ipsas9-13

BY FAX AND BY POST (002 1 (212) 286 9570) Our Ref.: C/PSC, M8416 15 December 2000 Mr. Jim Sylph, Technical Director International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New ...

发布日期: 2001-01-08

File Type: pdf | Size: 15 KB

Ipsas9-13

发布日期: 2001-01-08

File Type: pdf | Size: 15 KB

tb18

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2008 Tax BulletinTaxB 18 November 20081 2008 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTME ...

发布日期: 2008-11-14

File Type: pdf | Size: 583 KB

CaseQuestion

Hong Kong Institute of CPAs – All Copyright Reserved 11 -1 Qualification Programme (QP) Case Analysis Competition 2011 The case Kunming Excellence Cars Co Limited Kunming Excellence Cars Co Limited (K ...

发布日期: 2011-06-17

File Type: pdf | Size: 359 KB

Comparison_IASE_ED_SME

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: 2007-04-03

File Type: pdf | Size: 228 KB

Interpretation24_ i2c

19 January 2005 To: HKICPA members All other interested parties Draft Interpretation 24 Revenue – Pre-Completion Contracts for the Sale of Development Properties Comments to be received by 25 February ...

发布日期: 2005-01-18

File Type: pdf | Size: 157 KB

A1c

8 Following the decision made by the Court of Final Appeal in the Secan case, the IRD has adopted the view that assessable profits must be ascertained in accordance with the ordinary principles of com ...

发布日期: 2012-03-29

File Type: pdf | Size: 141 KB

Module D (Dec 13)_Answer_ revised on 20140410

Module D (Dec 13)_Answer_ revised on 20140410 Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the s ...

File Type: pdf | Size: 168 KB

Module D (Dec 13)_Answer

Module D (Dec 13)_Answer Module D (December 2013 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the shares in C Ltd. are t ...

File Type: pdf | Size: 118 KB

ED-D13

IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...

发布日期: 2005-02-24

File Type: pdf | Size: 97 KB

ifric-d13

发布日期: 2005-02-24

File Type: pdf | Size: 97 KB

20130418_module_d_part1

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Dr. Fiona Lam 18 April 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal Lecturer -M ...

发布日期: 2013-05-06

File Type: pdf | Size: 684 KB

Module D WS2 - June 2013

Student Notes Module D (Jun 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 1. Introduction • Presentation • Group discussion 2. Prof ...

发布日期: 2013-06-11

File Type: pdf | Size: 166 KB

Module D Workshop 2 - June 2013

发布日期: 2013-06-11

File Type: pdf | Size: 166 KB

Module D WS2_June 2013

发布日期: 2013-06-11

File Type: pdf | Size: 166 KB

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 ...

File Type: pdf | Size: 227 KB

update214

i Update No. 214 (Issued 8 February 2018) This Update relates to the publication of Annual Improvements to HKFRSs 2015-2017 Cycle. Document Reference and Title Instructions Explanations VOLUME II Cont ...

发布日期: 2019-03-25

File Type: pdf | Size: 385 KB

7-8_2009IASBUpdate

J July 2009 IASB Update is published as a convenience for the Board’s constituents. All conclusions reported are tentative and may be changed or modified at future Board meetings. Decisions become fin ...

发布日期: 2009-08-27

File Type: pdf | Size: 103 KB

7-8_2009IASBUpdate

发布日期: 2009-08-27

File Type: pdf | Size: 103 KB

update155

i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

PR0807

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org Web: www.iasb.org 7 ...

发布日期: 2008-08-04

File Type: pdf | Size: 48 KB

PR-0807

发布日期: 2008-08-04

File Type: pdf | Size: 48 KB

update116

i Update No. 116 (Issued 25 April 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the r ...

发布日期: 2019-03-25

File Type: pdf | Size: 3 MB

tr

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised 2014) Issued August 2005 Revised February 2011 March 2014 Effective for a Qu ...

发布日期: 2014-03-05

File Type: pdf | Size: 1 MB

ed_sme13

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised [ ] 2013 Effective for a Qualifying Entity’s financial statements that which ...

发布日期: 2013-08-20

File Type: pdf | Size: 1 MB

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 ...

发布日期: 2009-03-30

File Type: pdf | Size: 303 KB

MODULE 9 - Detailed Syllabus and Proficiency Level

MODULE 9: PRINCIPLES OF TAXATIONHKICPA PROFICIENCY LEVELS AND TAXONOMYThe proficiency level indicated in the table below reflects the level at which the topics covered in each particular learning outc ...

File Type: docx | Size: 19 KB

MODULE 9 - Detailed Syllabus and Proficiency Level

MODULE 9: PRINCIPLES OF TAXATION HKICPA PROFICIENCY LEVELS AND TAXONOMY The proficiency level indicated in the table below reflects the level at which the topics covered in each particular learning ou ...

File Type: pdf | Size: 314 KB

MODULE 9 - Detailed Syllabus and Proficiency Level

MODULE 9: PRINCIPLES OF TAXATION HKICPA PROFICIENCY LEVELS AND TAXONOMY The proficiency level indicated in the table below reflects the level at which the topics covered in each particular learning ou ...

File Type: pdf | Size: 67 KB

MODULE 9 - Detailed Syllabus and Proficiency_Level

MODULE 9: PRINCIPLES OF TAXATION HKICPA PROFICIENCY LEVELS AND TAXONOMY The proficiency level indicated in the table below reflects the level at which the topics covered in each particular learning ou ...

File Type: pdf | Size: 67 KB

C - Workshop material

1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background Golden Panda Jewellery Company Golden Panda Jewellery Company – Background Information Golden Panda Jewellery Company Lt ...

发布日期: 2012-03-27

File Type: pdf | Size: 1 MB

JK

Steve Ong Director Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai, Hong Kong 21 May 2009 Dear Steve! It has be ...

发布日期: 2009-06-25

File Type: pdf | Size: 87 KB

ed-ivsc

June 2010 Comments to be received by 3 September 2010 EXPOSURE DRAFT PROPOSED NEW INTERNATIONAL VALUATION STANDARDS INT E RNAT IONAL VALUATION STANDARDS COUNC I LIVS Exposure Draft June 2010 1 IVSC 2 ...

发布日期: 2010-06-01

File Type: pdf | Size: 840 KB

template

i contents (8/22) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to August 2022) Section 1: Effective for accounting periods beginning on or after 1 January 2022 PREFACE AND FRAMEWORK Issue/(Rev ...

File Type: pdf | Size: 276 KB

09-Financial

Financial Statements !Hong Kong Society of Accountants !"# 89 Report of the Auditors to the Members of Hong Kong Society of Accountants (incorporated in Hong Kong under the Professional Accountan ...

发布日期: 2000-11-24

File Type: pdf | Size: 2 MB

1222F_15May2018_edited

, IN T}{E MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap, 50) ("the FAO") and referred to the Disciplinary Committee under Section 3 ...

发布日期: 2018-05-21

File Type: pdf | Size: 343 KB

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hkas17-q-n-a

hkas17-q-n-a

pr-deferred-tax

MPS_Module A_Part 2

ETS-FE_20170330_Final

976r12_ET_TeacherExpress_online

update277

gposat-meeting-note-eg

976r12_ET_StudentExpress_online

HKAS 16_2023

hkas16

DIPN38_and_DIPN42

ias39cf-ed

private-entities-hi-lv-comparison

Ipsas9-13

Ipsas9-13

tb18

CaseQuestion

Comparison_IASE_ED_SME

Interpretation24_ i2c

A1c

Module D (Dec 13)_Answer_ revised on 20140410

Module D (Dec 13)_Answer

ED-D13

ifric-d13

20130418_module_d_part1

Module D WS2 - June 2013

Module D Workshop 2 - June 2013

Module D WS2_June 2013

Module D (Jun 15)_Answer

update214

7-8_2009IASBUpdate

7-8_2009IASBUpdate

update155

PR0807

PR-0807

update116

tr

ed_sme13

ED-IncomeTaxesStandard

MODULE 9 - Detailed Syllabus and Proficiency Level

MODULE 9 - Detailed Syllabus and Proficiency Level

MODULE 9 - Detailed Syllabus and Proficiency Level

MODULE 9 - Detailed Syllabus and Proficiency_Level

C - Workshop material

JK

ed-ivsc

template

09-Financial

1222F_15May2018_edited