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fe-paper2-answer

Final Examination (June 2013 Session) – Paper II Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Under the residual (or fair value) method, the revenue allocated to the loyalty p ...

發布日期: 2013-08-14

File Type: pdf | Size: 219 KB

ed__init179

IFRS Standards Exposure Draft ED/2021/8 July 2021 Comments to be received by 27 September 2021 Initial Application of IFRS 17 and IFRS 9— Comparative Information Proposed amendment to IFRS 17Exposure ...

File Type: pdf | Size: 246 KB

Module 8

Qualification Programme Module 8 Principles of Auditing Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions ...

File Type: pdf | Size: 330 KB

Module 4

Qualification Programme Module 4 Business Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions ...

File Type: pdf | Size: 332 KB

ed_itr

International Tax Reform—Pillar Two Model Rules Proposed amendments to IAS 12 Comments to be received by 10 March 2023 IASB/ED/2023/1 January 2023 Exposure Draft IFRS Accounting Standard International ...

File Type: pdf | Size: 204 KB

ed_smetxr

International Tax Reform—Pillar Two Model Rules Proposed amendments to the IFRS for SMEs Standard Comments to be received by 17 July 2023 International Accounting Standards Board IASB/ED/2023/3 SMEs J ...

File Type: pdf | Size: 163 KB

Module D 6th Edition Learning Pack_Part 1

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發布日期: 2017-08-29

File Type: pdf | Size: 12 MB

Module D (5th edition)_Part 1

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File Type: pdf | Size: 8 MB

Module D 6th Edition Learning Pack_Part 2

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發布日期: 2017-08-29

File Type: pdf | Size: 10 MB

Module D (5th edition)_Part 2

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File Type: pdf | Size: 8 MB

MPS_Module A_Part 1_Upload

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發布日期: 2016-04-14

File Type: pdf | Size: 813 KB

AGM-booklet-2018

ON THE COVER This year’s annual report focuses on the future and Accounting Plus. In the age of Accounting Plus, the career options open to CPAs are wide and varied, and CPAs are ready and able to tak ...

發布日期: 2018-10-25

File Type: pdf | Size: 5 MB

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

ed_ias16

IFRS Standards Exposure Draft ED/2017/4 June 2017 Comments to be received by 19 October 2017 Property, Plant and Equipment— Proceeds before Intended Use Proposed amendments to IAS 16Property, Plant an ...

發布日期: 2017-06-19

File Type: pdf | Size: 200 KB

Ref_Best Written Report

Best Written Report 2016 QP Case Analysis Competition (HK) Leading a GOOD LIFE Love. Innovative. Faithful. Energetic QP Case Analysis Competition 2016 HKICPACONTENTS PAGES REPORT OVERVIEW 2 Executive ...

發布日期: 2017-03-01

File Type: pdf | Size: 7 MB

SSG_201314_2ndrunnerup

Table of Contents Page Section 1 Executive Summary 1.1 Vision and Mission 1.2 Method of analyze 1.3 Key findings and recommendation and conclusion 3-4 Section 2 Introduction 2.1 Background 2.2 Ambitio ...

發布日期: 2014-10-23

File Type: pdf | Size: 1 MB

CF2018_Pre_event_Media_Coverage

Eric Tong, president, Hong Kong Institute of CPAs. HKICPA CAREER FORUM 2018 CLASSIFIED POST SPECIAL REPORT S A T U R D A Y , O C T O B E R 6 , 2 0 1 8 W W W . S C M P . C O M experiences and persona ...

File Type: pdf | Size: 1 MB

ed_nclwc

IFRS Standards Exposure Draft ED/2021/9 November 2021 Comments to be received by 21 March 2022 Non-current Liabilities with Covenants Proposed amendments to IAS 1Exposure Draft Non-current Liabilities ...

File Type: pdf | Size: 215 KB

ed_sfa

IFRS Standards Exposure Draft ED/2021/10 November 2021 Comments to be received by 28 March 2022 Supplier Finance Arrangements Proposed amendments to IAS 7 and IFRS 7Exposure Draft Supplier Finance Arr ...

File Type: pdf | Size: 245 KB

i2c_annual23

Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...

File Type: pdf | Size: 178 KB

Module D (5th edition)_Part 3

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File Type: pdf | Size: 9 MB

2BBAFS2B Preexam Techniques 23112024 SzetoFinal

and Financial Studies Pre-examination Technique Seminar on Paper 2B 23-11-2024 Jointly held by HKICPA & HKABE Business, Accounting and Financial StudiesElective Part –Paper 2B Business Management ...

File Type: pdf | Size: 7 MB

Module D Taxation Part 3

Taxation 474 (ii) authorises another person to take a conveyance of immovable property that is subject to the other instrument; except where a nomination is made, or a direction is given, in favour of ...

發布日期: 2015-03-13

File Type: pdf | Size: 8 MB

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