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Financial statements

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Financial statements 2023

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User guide - application for registration as an AE

January 2024 Qualification Programme (QP) Practical Experience Online System (Application for Registration as an Authorized Employer) User Guide Page 1 of 19 Application for Registration as an Authori ...

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tk273

Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Amended Preface Issued July 2012; revised July 2020, January 2021, May 2022 AME ...

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MPS_Module_D_Part_I_Jun2017

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: 2017-04-21

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MPS_Module_D_Part_I_Jun2017

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Basic Financial Ratio Analysis and Implication 2021 Level 12

BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATIONANALYSIS AND IMPLIC ...

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Module B (5th edition)_Part 2

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Module A Financial Reporting_Part 1

Qualification Programme Module A: Financial Reporting F O U R T H E D I T I O N Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting L E A R N I N G P A C Kii First edition 2010 Fo ...

發布日期: 2015-03-16

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dp_cf

Discussion Paper DP/2013/1 July 2013 Comments to be received by 14 January 2014 A Review of the Conceptual Framework for Financial ReportingA Review of the Conceptual Framework for Financial Reporting ...

發布日期: 2013-07-18

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sme-frf&sme-frs

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Issued August 2005Revised February 2011 Effective for a Qualifying Entity’s financial ...

發布日期: 2019-03-25

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smefrf-frs

2 March 2005 To: HKICPA members All other interested parties Exposure Draft Proposed Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Comments to be receive ...

發布日期: 2005-03-02

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ssap34

SSAP 34 (May 2003) 1 SSAP 34 STATEMENT OF STANDARD ACCOUNTING PRACTICE 34 EMPLOYEE BENEFITS (Issued December 2001; revised August 2002 and May 2003 in shaded type) The standards, which have been set i ...

發布日期: 2004-05-28

File Type: pdf | Size: 383 KB

SME-FRS_CP-IIcl

Consultation Draft SME-FRS – May 2004 1 CONSULTATION DRAFT SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING STANDARD (SME-FRS) CONTENTS Section Definitions 1 Presentation of Financial Statements 2 Ac ...

發布日期: 2004-05-17

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sme-frf&sme-frs

sme-frf&sme-frs SME-FRF & SME-FRSIssued August 2005 Effective for a Qualifying Entity’s financial statements that cover a period beginning on or after 1 January 2005Small and Medium-sized Enti ...

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HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong

CORPORATE GOVERNANCE Report on Improving Corporate Governance in Hong Kong A comparative based study Syren JOHNSTONE and Say H GOODate of report: 15 December 2017 2017 HKICPAReport on Improving Corpo ...

發布日期: 2018-04-26

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update185

i Update No. 185 (Issued 21 June 2016) This Update relates to the publication of Clarifications to HKFRS 15 Revenue from Contracts with Customers. Document Reference and Title Instructions Explanation ...

發布日期: 2019-03-25

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Module A Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...

發布日期: 2016-09-15

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Module A Supplement 20162

發布日期: 2016-09-15

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Module A Supplement 20162

發布日期: 2016-09-15

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overview-2018

www.intuition.com Copyright 2018 Intuition Publishing Ltd. Tutorial Overviews – Know-How v48 HKICPA Tutorial Overviews Copyright 2018 Intuition Publishing Ltd. All Rights Reserved. www.intuition.com ...

發布日期: 2018-10-09

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overview-2018_1

發布日期: 2018-10-09

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overview-2017

www.intuition.com Copyright 2017 Intuition Publishing Ltd. Tutorial Overviews – Know-How v44 Page 1 of 131 Selected Tutorial Overviews HKICPA Copyright 2017 Intuition Publishing Ltd. All Rights Rese ...

發布日期: 2017-08-02

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Mod_B_Part_II_Jun2017

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發布日期: 2017-04-24

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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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hkfrs10

Consolidated Financial Statements Hong Kong Financial Reporting Standard 10 HKFRS 10 Revised January 2017September 2022 CONSOLIDATED FINANCIAL STATEMENTS Copyright 2 HKFRS 10 (2022) COPYRIGHT Copyri ...

發布日期: 2019-03-25

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Module B Corporate Financing_Part 2

Corporate Financing 478 ABC Company 29 minutes ABC Company is considering investing in a machine that costs 800,000. The incremental pre-tax financial impacts are summarised below: Year 0 1 2 3 4 5 In ...

發布日期: 2015-03-20

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28

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2017 Tax Bulletin TaxB January 20181 2017 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

發布日期: 2018-01-09

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reasons-sanctions-0829

Proceedings No. D-10-0497F IN THE MATTER OF complaints made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) BETWEEN Registrar of the Hong Kong Institute of Certified Public Ac ...

發布日期: 2014-10-17

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HKICPA Annual Report 2022 Eng

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Basic Financial Ratio Analysis and Implication 2021 Level 12

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update185

Module A Supplement 20162

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reasons-sanctions-0829

HKICPA Annual Report 2022 Eng