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Members_January Monthly Promotion

PRICE: HK680 MEMBER’S PRICE: HK612 Teeling Single Grain Irish Whiskey Recently awarded World’s Best Grain at the World Whiskies Awards, 2014, this Irish Whiskey is made through a unique process of dis ...

發布日期: 2016-01-19

LexisNexis_2012 sale

LexisNexis Year-end Countdown Sale 20% Off on 60 titles and looseleafs of current editions. 50% Off on selected titles. Offer until Dec 24, 2012. Update your library today.Order Form Butterworths Hong ...

發布日期: 2012-11-22

File Type: pdf | Size: 656 KB

Interpretation 24 Revenue - Pre-completion Contracts for the Sale of Development Properties

Comment letters received on Interpretation 24 Revenue - Pre-completion Contracts for the Sale of Development Properties 2005

發布日期: 2009-03-27

Interpretation 24 Revenue - Pre-completion Contracts for the Sale of Development Properties

Comment letters received on Interpretation 24 Revenue - Pre-completion Contracts for the Sale of Development Properties 2005

發布日期: 2009-03-27

ss-ifrs-for-sme

1 UIFRS for SMEs UHKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has no ...

發布日期: 2009-10-23

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2_12_2013_ModuleA_Essay

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發布日期: 2013-12-11

ss-ifrs-for-sme-v2

IFRS for SMEs HKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has not be ...

發布日期: 2009-10-19

File Type: pdf | Size: 956 KB

ss-ifrs-for-sme-v1

發布日期: 2009-10-06

File Type: pdf | Size: 428 KB

China Oversea_Corporate Social Responsibility Report 2014

China Overseas Land & Investment Ltd. Corporate Social Responsibility Report 02 05 06 08 09 10 11 13 14 16 17 18 21 21 24 29 30 32 Content Message from Chairman Message from Chairman Corporate Gov ...

發布日期: 2015-06-09

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HKFRS 5_2023

Non-current Assets Held for Sale and Discontinued Operations Hong Kong Financial Reporting Standard 5 HKFRS 5 Revised August 2022May 2024 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS ...

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IASB-ED04

Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONT ...

發布日期: 2003-07-04

File Type: pdf | Size: 154 KB

ed_lback

IFRS Standards Exposure Draft ED/2020/4 November 2020 Comments to be received by 29 March 2021 Lease Liability in a Sale and Leaseback Proposed amendment to IFRS 16Exposure Draft Lease Liability in a ...

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ED_IFRS_5

September 2008 EXPOSURE DRAFT Discontinued Operations Proposed amendments to IFRS 5 Comments to be received by 23 January 2009 Exposure Draft DISCONTINUED OPERATIONS (PROPOSED AMENDMENTS TO IFRS 5) Co ...

發布日期: 2008-09-24

File Type: pdf | Size: 367 KB

ED-IFRS-5

發布日期: 2008-09-24

File Type: pdf | Size: 367 KB

adm16

Amendments to HKFRS 16 Issued November 2022 Effective for annual periods beginning on or after 1 January 2024 Lease Liability in a Sale and Leaseback Amendments to HKFRS 16 LEASE LIABILITY IN A SALE A ...

File Type: pdf | Size: 501 KB

hkfrs5

Non -current Assets current Assetscurrent Assetscurrent Assets current Assets current Assetscurrent Assets current Assets Held for Sale andHeld for Sale and Held for Sale andHeld for Sale andHeld for ...

File Type: pdf | Size: 687 KB

IASB-ED04-ie

Draft Illustrative Examples ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATI ...

發布日期: 2003-07-04

File Type: pdf | Size: 75 KB

Submission_IFRIC_D21

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 11 October 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...

發布日期: 2007-10-18

File Type: pdf | Size: 123 KB

IASB-ED04-bc

Basis for Conclusions on Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AN ...

發布日期: 2003-07-04

File Type: pdf | Size: 128 KB

ED-IFRIC-D21

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D21 Real Estate Sales Comments to be received by 5 October 2007IFRIC Draft Interpretation D21 Real Estate S ...

發布日期: 2007-07-04

File Type: pdf | Size: 195 KB

IFRIC_D21_Draft_Interpretation

發布日期: 2007-07-04

File Type: pdf | Size: 195 KB

Module A (Dec 12) Workshop 1

Module A (Dec 12) Workshop 1 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...

File Type: pdf | Size: 2 MB

Module A Workshop 1

Student Notes Module A (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion 2. Propert ...

發布日期: 2011-11-03

File Type: pdf | Size: 122 KB

ed_1028

Exposure Draft ED/2012/6 December 2012 Comments to be received by 23 April 2013 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Proposed amendments to IFRS 10 and ...

發布日期: 2012-12-13

adm1028_2023

Amendments to HKFRS 10 and HKAS 28 Revised January 2016August 2022 Effective date to be determined Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to H ...

File Type: pdf | Size: 403 KB

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 ...

File Type: pdf | Size: 577 KB

update160

Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...

File Type: pdf | Size: 631 KB

ed_1214improve

Exposure Draft ED/2013/11 December 2013 Comments to be received by 13 March 2014 Annual Improvements to IFRSs 2012–2014 CycleAnnual Improvements to IFRSs 2012–2014 Cycle Comments to be received by 13 ...

發布日期: 2013-12-11

File Type: pdf | Size: 160 KB

HKFRS 5 Non-current Assets Held for Sale and Discontinued Operations

20220809114324 52ad65caa0624a8cac7d54248b07442c_20220809114324 52ad65caa0624a8cac7d54248b07442c 52ad65caa0624a8cac7d54248b07442c_20220809114324 92968291 x Section 1: HKFRS 5 Non-current Assets Held fo ...

發布日期: 2021-03-22

update102

i Update No. 102 (Issued 21 December 2010) This Update relates to the issuance of: Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets Document Reference and Title Instru ...

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Interpretation24_ED

DRAFT INTERPRETATION SSAP Interpretation 24 Revenue – Pre-Completion Contracts for the Sale of Development Properties 1 Contents SSAP Interpretation 24 Revenue – Pre-Completion Contracts for the Sale ...

發布日期: 2005-01-18

File Type: pdf | Size: 117 KB

slides_170728

Practical planning on Customs/VAT on exporting to the US and Europe Hong Kong HKICPA Taxation Faculty SeminarPage 2 HKICPA -Practical and planning on Customs/VAT on exporting to the US and Europe Spea ...

發布日期: 2017-07-31

File Type: pdf | Size: 788 KB

0756_DC order and Reasons for decision_edited

Proceedings No: D-12-0756F IN THE MATTER OF A Complaint made under section 34 (1)(a) and section 34(1A) of the Professional Accountants Ordinance (Cap. 50)("PAO") and referred to the Discipl ...

發布日期: 2018-04-09

File Type: pdf | Size: 215 KB

hkas28_2011_pg21

INVESTMENTS IN ASSOCIATES AND JOINT VENTURES Copyright 21 HKAS 28 (2011) (January 2017) profit or loss in the consolidated financial statements. Consequently, the Board decided that an entity should ...

File Type: pdf | Size: 69 KB

ssap36

SSAP 36 (November 2002) 1 SSAP 36 STATEMENT OF STANDARD ACCOUNTING PRACTICE 36 AGRICULTURE (Issued November 2002) The standards, which have been set in bold italic type, should be read in the context ...

發布日期: 2004-08-21

File Type: pdf | Size: 200 KB

isab-ed4

By air-mail and e-mail Our. Ref.: C/FASC 24 October 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 4 Disposal of Non -c ...

發布日期: 2003-11-04

File Type: pdf | Size: 237 KB

MPS_D_PartI

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發布日期: 2019-01-10

MPS_D_PartI

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 ...

發布日期: 2019-01-10

MPS_D_PartI

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發布日期: 2018-10-23

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agriculture

Exposure Draft (ED) of a Proposed SSAP, Agriculture Comments to be received by 15 June 2002 Issued by the Financial Accounting Standards Committee Hong Kong Society of Accountants This proposed Statem ...

發布日期: 2002-08-23

picig110119

Property, Infrastructure and Construction Interest Group (PICIG) Seminar Compulsory Sale under the Land (Compulsory Sale for Redevelopment) Ordinance, Cap. 545 Speaker Mr. Alan W.K. Cheung Partner, Lo ...

發布日期: 2010-12-16

File Type: pdf | Size: 162 KB

I2C_IFRS_5

10 November 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IFRS 5 – DISCONTINUED OPERATIONS Com ...

發布日期: 2008-12-18

File Type: pdf | Size: 57 KB

I2C-IFRS-5

發布日期: 2008-12-18

File Type: pdf | Size: 57 KB

EDSSAP-Int 24

1 31 January 2005 To: HKICPA members All companies listed in Hong Kong All other interested parties Draft Interpretation 24 Revenue – Pre-completion Contracts for the Sale of Development Properties Co ...

發布日期: 2005-01-31

File Type: pdf | Size: 163 KB

Module D 20140417 handouts

Module Preparation Seminar (Part I) for Module D on Taxation Speaker Ms. Vanessa Ngoi 17 April 2014 Jun 2014 cohort – QPD Module Preparation Seminar www.corexams.com 1 Prepared by Vanessa Ngoi for Cor ...

發布日期: 2014-05-21

File Type: pdf | Size: 613 KB

20150506_MPSII_D

All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...

發布日期: 2015-05-07

20150506_MPSII_D

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File Type: pdf | Size: 88 KB

090629_submission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 29 June 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Discu ...

發布日期: 2009-06-30

ED-IncomeTaxIG

INCOME TAX Draft flow chart and illustrative examples prepared by the IASB’s staff March 2009 The following flow chart and illustrative examples have been prepared by the IASB’s staff to illustrate th ...

發布日期: 2009-03-30

File Type: pdf | Size: 198 KB

HKAS39andHKFRS7_22Oct2008

22 October 2008 Dear members, Last week we sent you an email apprising you of the fact that Council had approved adopting, for HKFRS, the IASB's amendments to IAS 39 Financial Instruments: Recogni ...

發布日期: 2009-03-27

File Type: pdf | Size: 49 KB

update030

Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...

File Type: pdf | Size: 701 KB

ms_sslb

Meeting summary of the Leases Advisory Panel (“Panel”) of the Financial Reporting Standards Committee (“FRSC”) held on Tuesday, 19 January 2021 at 10 a.m. via teleconference. IASB Exposure Draft ED/20 ...

File Type: pdf | Size: 479 KB

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

發布日期: 2015-10-28

Module D_MPS_Part 2

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File Type: pdf | Size: 52 KB

i2c_lback

11 December 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2020/4 Lease Liability in a Sale and Leaseback Comments to ...

ssap18

SSAP 18 (May 2001) 1 SSAP 18 STATEMENT OF STANDARD ACCOUNTING PRACTICE 18 REVENUE (Issued September 1995; Revised January 2001 & May 2001) The standards, which have been set in bold italic type, s ...

File Type: pdf | Size: 171 KB

MPS_D_PartI

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 purposes and s ...

發布日期: 2018-04-17

File Type: pdf | Size: 360 KB

MPS_D_PartI

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MPS_D_PartI

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File Type: pdf | Size: 362 KB

update179

i Update No. 179 (Issued 6 January 2016) This Update relates to the publication of Effective Date of Amendments to HKFRS 10 and HKAS 28 Document Reference and Title Instructions Explanations VOLUME II ...

File Type: pdf | Size: 844 KB

ssap14

SSAP 14 (February 2000) 1 SSAP 14 STATEMENT OF STANDARD ACCOUNTING PRACTICE 14 LEASES (Issued October 1987; revised February 2000) The standards, which have been set in bold italic type, should be rea ...

File Type: pdf | Size: 162 KB

budget-prpls-en

1 Supporting Three Pillars of Hong Kong's Success Supporting Three Pillars of Hong Kong's Success Supporting Three Pillars of Hong Kong's Success Supporting Three Pillars of Hong Kong' ...

發布日期: 2012-01-18

File Type: pdf | Size: 100 KB

MPS_Module D_Part 1

發布日期: 2016-10-17

File Type: pdf | Size: 552 KB

MPS_Module D_Part 1

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File Type: pdf | Size: 550 KB

237

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 4 July 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

發布日期: 2017-10-31

File Type: pdf | Size: 231 KB

ED-IFRIC-D20

International Financial Reporting Interpretations Committee IFRIC IFRIC DRAFT INTERPRETATION D20 Customer Loyalty Programmes Comments to be received by 6 November 2006IFRIC Draft Interpretation D20 Cu ...

發布日期: 2006-08-30

File Type: pdf | Size: 184 KB

IFRIC_D20_Draft_Interpretation

發布日期: 2006-08-30

File Type: pdf | Size: 184 KB

2003pr04

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.uk Web: www.iasb.org ...

發布日期: 2003-07-23

File Type: pdf | Size: 33 KB

20130423_module_a_part2

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發布日期: 2013-05-06

File Type: pdf | Size: 172 KB

ed-deferred-tax

September 2010 Exposure Draft ED/2010/11 Comments to be received by 9 November 2010 Deferred Tax: Recovery of Underlying Assets Proposed amendments to IAS 12Exposure Draft Deferred Tax: Recovery of Un ...

發布日期: 2010-09-10

acc-0110

accountancymagazine.com january 2010 71 impairment professional briefing n With so much focus on reforming the accounting of financial instruments for banks and other financial institutions, you mig ...

發布日期: 2010-04-23

File Type: pdf | Size: 2 MB

TJG Catalogue

The Juicy Grape Limited Catalogue www.thejuicygrape.com 1 We are the Wine Cowboys!!! The Juicy Grape Ltd. brands only the best wines for your needs. Bringing you stunning, undiscovered gems. We unite ...

發布日期: 2015-07-24

hkas18

Revenue Hong Kong Accounting Standard 18 HKAS 18 Revised May 2014September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applied for annual repo ...

File Type: pdf | Size: 288 KB

hk(ifric)-int 15

Agreements for the Construction of Real Estate HK(IFRIC) Interpretation 15 HK(IFRIC)-Int 15 Revised August 2010September 2018 Effective for annual periods beginning on or after 1 January 2009* * HK(IF ...

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PR_IFRIC_D20

發布日期: 2006-09-06

File Type: pdf | Size: 61 KB

PR-IFRIC-D20

發布日期: 2006-09-06

File Type: pdf | Size: 61 KB

ed_1510

Exposure Draft ED/2015/10 November 2015 Comments to be received by 17 February 2016 Annual Improvements to IFRSs 2014–2016 CycleExposure Draft Annual Improvements to IFRS 2014–2016 Cycle Comments to b ...

發布日期: 2015-11-18

File Type: pdf | Size: 166 KB

HKAS17cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 17 Leases 2 Contents Hong Kong Accounting Standard 17 Leases paragraphs OBJECTIVE 1 SCOPE 2-3 DEFINITIONS 4-6 CLASSIFICATION OF LEASES 7-19 LEASES IN THE ...

發布日期: 2004-06-14

File Type: pdf | Size: 198 KB

update054

Update No. 54 (Issued October 2008) This Update relates to the issuance of Amendments to HKAS 39 Financial Instruments: Recognition and Measurement and HKFRS 7 Financial Instruments: Disclosures – Rec ...

File Type: pdf | Size: 633 KB

hkas41

Agriculture Hong Kong Accounting Standard 41 HKAS 41 Revised December 2021September 2022 AGRICULTURE Copyright 2 HKAS 41 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accou ...

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set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi

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set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi_1

set2-HKICPA-MD-SeminarNotes-(24 Oct 13)-MikeLi_1 aa HKCA All for you to … PASS! -1 -HKICPA Module D – Taxation Practice Qs related to Transfer Pricing & DIPNs DEC 2010 – HKICPA QP MD (extract) Pra ...

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20121106_ModuleA_PartII

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發布日期: 2012-11-06

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update281

i Update No. 281 (Issued 1 November 2022) This Update relates to the publication of Lease Liability in a Sale and Leaseback (Amendments to HKFRS 16 Leases). The amendments add subsequent measurement r ...

File Type: pdf | Size: 183 KB

ED PN 852 clean _17 June 03_

PRACTICE NOTE 852 REVIEW OF LOTTERY ACCOUNTS (Issued [ ]) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist auditors in applying Statements of Auditing Standard ...

發布日期: 2003-07-11

File Type: pdf | Size: 36 KB

Amdments_IAS 39andIFRS 7

October 2008 Reclassification of Financial Assets Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures IAS 39 & IFRS 7 AmendmentsRe ...

發布日期: 2008-10-14

File Type: pdf | Size: 423 KB

Article_ar

Technical Briefing 56 THE HONG KONG ACCOUNTANT OCTOBER 2002 Statement of Standard Accounting Practice SSAP 36 ‘Agriculture’ is the first SSAP that covers specifically the primary sector. The Statement ...

發布日期: 2002-11-07

File Type: pdf | Size: 108 KB

MPS_Module D_Part 2_Upload

發布日期: 2016-05-04

MPS_Module D_Part 2_Upload

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File Type: pdf | Size: 120 KB

HKAS23cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 23 Borrowing Costs 2 Contents Hong Kong Accounting Standards 23 Borrowing Costs paragraphs OBJECTIVE SCOPE 1-3 DEFINITIONS 4 – 6 BORROWING COSTS – BENCHM ...

發布日期: 2004-06-14

Submission_D23

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 21 May 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC Draft ...

發布日期: 2008-05-22

File Type: pdf | Size: 87 KB

030820e

-1 -To: News/Business Editor 20 August 2003 (For IMMEDIATE RELEASE) Proposals on asset disposals and discontinued operations The Hong Kong Society of Accountants (HKSA) Financial Accounting Standards ...

發布日期: 2003-08-28

File Type: pdf | Size: 67 KB

update208

i Update No. 208 (Issued 14 November 2017) Amendments to HKFRS 12 Disclosure of Interests in Other Entities were previously set out in Annual Improvements to HKFRSs 2014-2016 Cycle are now incorporate ...

File Type: pdf | Size: 687 KB

hkfrs-int13

Customer Loyalty Programmes HK (IFRIC) Interpretation 13 HK(IFRIC)-Int 13 Revised February 2014September 2018 Effective for annual periods beginning on or after 1 July 2008 This Standard is superseded ...

File Type: pdf | Size: 322 KB

ssap19

SSAP 19 (May 1996) 1 SSAP 19 STATEMENT OF STANDARD ACCOUNTING PRACTICE 19 BORROWING COSTS (Issued May 1996) The standards, which have been set in bold italic type , should be read in the context of th ...

File Type: pdf | Size: 120 KB

interpretation20

Interpretation 20 (July 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 20 Income Taxes -Recovery of ...