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Module B (Dec 14)_Question_Revised

Module B (Dec 14)_Question_Revised Module B (December 2014 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical a ...

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Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18120601 Language Cantonese Event name Cha Cha Cha – Elementary Contact Mr. Jacky Chu on 6498 3917 or email at ho@sbshk.com.hk Description Enrolme ...

Event Detail - MyCPA

Event Detail - MyCPA Event Information Event code COUR18120602 Language Cantonese Event name Jive – Intermediate Contact Mr. Jacky Chu on 6498 3917 or email at ho@sbshk.com.hk Description Enrolment fe ...

20150526_ETSII_B

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發布日期: 2015-05-27

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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 ...

發布日期: 2016-09-06

File Type: pdf | Size: 43 KB

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Latin/Ballroom Dancing Class The Dance Interest Group (DIG) has organized a 4-session Latin/ Ballroom dancing class monthly. While members are welcome to bring friend ...

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Experiencing Dragon Boat Paddling

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December-Part 1_201412_rv

Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 120228 Ausone St Emi ...

發布日期: 2014-11-29

File Type: pdf | Size: 81 KB

Comvita HK Order From (Nov2014)

Comvita HK Order From (Nov2014) 訂貨表格/Order Form for HKICPA 2014年11月1日開始生效/Effective from 1 Nov 2014 姓名/Name: _________________________________________________ Valid until 23 March 2015 送貨地址/Delivery A ...

File Type: pdf | Size: 240 KB

HKICPA Order form May2015

訂貨表格/Order Form 2015年05月1日開始生效/Effective from 1 May 2015 公司/Company: HKICPA 姓名/Name: _______________________________________ 送貨地址/Delivery Address: ____________________________________________________ ...

發布日期: 2015-04-30

File Type: pdf | Size: 224 KB

comvita_Aug2012_rv1

姓名/Name: __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 會__員_號_碼_/_ H_K_C_P_A_ M_em_b_e_r_s_h_ip_ N_o_:_________________________________________________ 送貨地址/Delivery Address: ________ ...

發布日期: 2012-07-31

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comvita_1204

發布日期: 2012-04-02

File Type: pdf | Size: 166 KB

comvita_120326

發布日期: 2012-03-26

File Type: pdf | Size: 170 KB

comvita_mar1

姓名/Name: 會員號碼/HKCPA Membership No: 送貨地址/Delivery Address: 收貨人/Recipient：香港會計師公會會員優惠訂購表格Order Form for HKCPA member 2012年3月1日-25日From 1 to 25 Mar 2012 聯絡電話/Contact Telephone No: ORIGINAL PRICE CPA Sta ...

發布日期: 2012-02-22

File Type: pdf | Size: 186 KB

Comvitaform

姓名/Name: 會員號碼/HKICPA Membership No: 送貨地址/Delivery Address: 收貨人/Recipient：香港會計師公會會員優惠訂購表格Order Form for HKCPA member 2012年1月1日-31日From 1 to 31 Jan 2012 聯絡電話/Contact Telephone No: ORIGINAL PRICE CPA St ...

發布日期: 2011-12-30

File Type: pdf | Size: 188 KB

comvita_1110

姓名/Name: 會員號碼/HKICPA Membership No: 送貨地址/Delivery Address: 收貨人/Recipient：註: 部份產品的價錢於2011年9月1日起加價聯絡電話/Contact Telephone No: ORIGINAL PRICE CPA Staff SPECIAL DISCOUNT20% ORDER QTY SUB-TOTAL 20017 Pure ...

發布日期: 2011-09-30

File Type: pdf | Size: 178 KB

comvit-order-form

姓名/Name: 會員號碼/CPA Member's No: 送貨地址/Delivery Address: 收貨人/Recipient：聯絡電話/Contact Telephon No: 備注/Remarks: ORIGINAL PRICE CPA Staff SPECIAL DISCOUNT20% ORDER QTY SUB-TOTAL 110 109 87.20 0 111 199 ...

發布日期: 2010-01-04

File Type: pdf | Size: 179 KB

FD

ACCOUNTANCYMAGAZINE.COM OCTOBER 2009 29 FTSE 100 PAY SURVEY ANALYSIS THE BIG SQUEEZE Our latest survey of the remuneration packages paid to finance directors in the FTSE 100 companies clearly show ...

發布日期: 2009-09-30

File Type: pdf | Size: 187 KB

Module D (revised index and tables)_2

Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)_1

Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...

File Type: pdf | Size: 4 MB

Module D (revised index and tables)

Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...

File Type: pdf | Size: 4 MB

增長空間

DFI零售集團控股有限公司旗下品牌宜家家居（IKEA）財務董事廖康元（資深會計師）認為，必須具備創新思維才能令此國際知名的家具公司更上一層樓。他分享自入職以來，他如何發掘新途徑協助集團帶來增長，並分析為何個別商品的銷量，特別是家具，在實體銷售時會更勝一籌。撰文：Jeremy Chan 攝影：Leslie Montgomery 熱狗、雪糕、爆谷和肉丸，這些看似是觀眾在入場觀看電影前會排隊購買的食物 ...

發布日期: 2021-05-20

paper2b

Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...

發布日期: 2018-06-19

File Type: pdf | Size: 917 KB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 MB

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

Module_C_Supplement_20182

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance D E C E M B E R 2 0 1 8 A N D J U N E 2 0 1 9 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this p ...

發布日期: 2018-08-20

File Type: pdf | Size: 430 KB

Module_C_Supplement_20182

發布日期: 2018-08-20

File Type: pdf | Size: 430 KB

08Report of the Council

Report of the Council for 2002 Annual Report 2002 • 19 The Council Report for 2002 covers the activities of the Council for the period from 31 October 2001 to 15 October 2002. Change of Co ...

發布日期: 2002-11-15

File Type: pdf | Size: 1 MB

MPS_Module A_part_1_(Delete P1-2)compressed

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MPS_Module+A_part_1_(Delete+P

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MPS_Module+A_part_1_(Delete+P1-2)compressed

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MPS_Module A_part_1_(Delete P

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MPS_Module+A_part_1_(Delete+P1-2)compressed

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MPS_Module+A_part_1_(Delete+P

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apm_egmcl

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File Type: pdf | Size: 3 MB

cpa-ar-en

Annual Report 2011 THE Hong Kong Institute of certified public accountants presents the year in review Special Features Photo essay Short Vignettes starring members and show business Acting for the pr ...

發布日期: 2011-11-10

File Type: pdf | Size: 1 MB

cpa-ar-eng

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Annual Report and Financial Summary 2010 Annual Report and Financial Summary 2010 Charting Success Hong Kong’s deep an ...

發布日期: 2010-11-10

File Type: pdf | Size: 2 MB

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 ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

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 ...

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Financial_Statements

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...

發布日期: 2010-12-02

File Type: pdf | Size: 753 KB

cpa-ar-chi

2010年度報告及財務摘要成功領航維多利亞港的優越條件—水深且有天然屏障保護—乃香港經濟飛騰的一個主要因素，亦造就了香港航運業的發展，成為國際一級典範。會計專業是本港賴以成功的另一重要因素，而香港會計師公會會員更是我們金融市場信心的保證。在本年報中，我們介紹公會活動之餘，亦會闡述航運業與會計業的共通之處。此外，我們有不少會員都是全球航運業中的高級行政人員，在年報中亦會述說他們公司的故事。我們特此 ...

發布日期: 2010-11-10

File Type: pdf | Size: 3 MB

Module B 6th Edition Learning Pack_Part 2

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發布日期: 2017-08-29

File Type: pdf | Size: 6 MB

Module B (5th edition)_Part 2

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ff-2011-tc

財務報告2011 致香港會計師公會會員的獨立核數師報告集團與公會獨立核數師報告01 財務狀況表02 全面收益表03 會員權益變動表04 現金流量表05 財務報表附註06 香港會計師公會信託基金獨立核數師報告27 財務狀況表28 全面收益表28 累積基金變動表29 現金流量表29 財務報表附註30 香港會計師公會慈善基金獨立核數師報告34 財務狀況表35 全面收益表35 累積基金變動表36 現金流量 ...

發布日期: 2011-11-28

File Type: pdf | Size: 3 MB

cpa-ar-tc

專業使命2011年度報告香港會計師公會製作特別呈獻圖片專輯短篇故事會計師及演藝界聯合主演前言01 會長報告04 行政總裁回顧06 財務及營運08 專業資格及會員事務12 準則及監管24 中國及國際28 品牌及溝通32 企業管治報告34 理事會38 管理團隊39 委員會及工作小組40 財務摘要報表之獨立核數師報告41 財務狀況表42 全面收益表43 會員權益變動表44 現金流量表45 財務摘要報表附 ...

發布日期: 2011-11-11

File Type: pdf | Size: 2 MB

fin-Chi-1211

2010年度財務報告1 目錄集團與公會獨立核數師報告................................................................................................ 2 財務狀況表...................................................................... ...

發布日期: 2010-12-13

File Type: pdf | Size: 1 MB

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 ...

發布日期: 2007-05-01

File Type: pdf | Size: 533 KB

ED-IASB-PVI-PartII

發布日期: 2007-05-01

File Type: pdf | Size: 533 KB

Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

發布日期: 2015-03-10

File Type: pdf | Size: 4 MB

as32ias39-ed_amend

Exposure Draft of Proposed AMENDMENTS TO IAS 32 FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION ANDMEASUREMENT Comments to be received by 14 October 2002 C ...

發布日期: 2002-05-24

File Type: pdf | Size: 1 MB

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Module B (Dec 14)_Question_Revised

Event Detail - MyCPA

Event Detail - MyCPA

20150526_ETSII_B

20160906-RSCP-Marathon-Results

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

December-Part 1_201412_rv

Comvita HK Order From (Nov2014)

HKICPA Order form May2015

comvita_Aug2012_rv1

comvita_1204

comvita_120326

comvita_mar1

Comvitaform

comvita_1110

comvit-order-form

FD

Module D (revised index and tables)_2

Module D (revised index and tables)_1

Module D (revised index and tables)

增長空間

paper2b

Module D (5th edition)_Part 3

Module D Taxation Part 4

Module_C_Supplement_20182

Module_C_Supplement_20182

08Report of the Council

MPS_Module A_part_1_(Delete P1-2)compressed

MPS_Module+A_part_1_(Delete+P

MPS_Module+A_part_1_(Delete+P1-2)compressed

MPS_Module A_part_1_(Delete P

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MPS_Module+A_part_1_(Delete+P

apm_egmcl

cpa-ar-en

cpa-ar-eng

hkas36

HKAS 36_2023

Financial_Statements

cpa-ar-chi

Module B 6th Edition Learning Pack_Part 2

Module B (5th edition)_Part 2

ff-2011-tc

cpa-ar-tc

fin-Chi-1211

Part2_I2C_IASB_Preliminary_views_Insurance

ED-IASB-PVI-PartII

Module C Business Assurance_Part 2

as32ias39-ed_amend