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pc-law-old

(Revised in March 2017) Paper PC-Law Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2017 session onwards ...

發布日期: 2017-03-06

File Type: pdf | Size: 45 KB

0413-1

Proceedings No.: D-06-0159C IN THE MATTER OF A Complaint made under Section 34(1)(a)(vii) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Comm ...

發布日期: 2011-07-28

File Type: pdf | Size: 174 KB

mak-order

1 Proceedings No.: D-06-0159C IN THE MATTER OF A Complaint made under Section 34(1)(a)(vii) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Co ...

發布日期: 2010-05-18

File Type: pdf | Size: 25 KB

Module D (Jun 11)_Question

Module D (Jun 11)_Question Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

File Type: pdf | Size: 90 KB

Module D (Jun 11)_Question_1

Module D (Jun 11)_Question_1 Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...

File Type: pdf | Size: 90 KB

ssap31

SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...

發布日期: 2004-05-28

File Type: pdf | Size: 308 KB

Module C

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

發布日期: 2014-02-17

File Type: pdf | Size: 553 KB

update148

i Update No. 148 (Issued 5 June 2014) This Update relates to the issuance of: Accounting for Acquisitions of Interests in Joint Operations (Amendments to HKFRS 11 Joint Arrangements); and Clarificat ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

Module D (Jun 16)_Answer

Module D (Jun 16)_Answer Module D (June 2016 Session) Page 1 of 16 SECTION A – CASE QUESTIONS Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termination of a business ...

File Type: pdf | Size: 253 KB

Module D (Jun 16)_Answer_1

Module D (Jun 16)_Answer_1 Module D (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termin ...

File Type: pdf | Size: 243 KB