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A closer look at the new leases standard – An analysis of lessee’s financial statements

發布日期: 2020-07-02

ed_bplan

Exposure Draft ED/2013/4 March 2013 Comments to be received by 25 July 2013 Defined Benefit Plans: Employee Contributions Proposed amendments to IAS 19Defined Benefit Plans: Employee Contributions (Pr ...

發布日期: 2013-03-25

File Type: pdf | Size: 125 KB

ed_11

Exposure Draft ED/2012/7 December 2012 Comments to be received by 23 April 2013 Acquisition of an Interest in a Joint Operation Proposed amendment to IFRS 11Acquisition of an Interest in a Joint Opera ...

發布日期: 2012-12-13

File Type: pdf | Size: 130 KB

i2c-hedge-accounting

13 December 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF HEDGE ACCOUNTING Comments to be received by 16 February 201 ...

發布日期: 2010-12-16

File Type: pdf | Size: 434 KB

iasb-ed3

By air-mail and e-mail Our. Ref.: C/FASC 4 April 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 3 Business Combinations ...

發布日期: 2003-04-11

File Type: pdf | Size: 51 KB

021219e

-1 -To: News/Business Editor 19 December 2002 (For IMMEDIATE RELEASE) IASB’s Proposals on Accounting for Business Combinations The Hong Kong Society of Accountants (HKSA) Financial Accounting Standard ...

發布日期: 2002-12-21

File Type: pdf | Size: 254 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

Module A (Dec 14)_Answer

Module A (Dec 14)_Answer Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : d ...

File Type: pdf | Size: 587 KB

Module A (Dec 14)_Answer_1

Module A (Dec 14)_Answer_1 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...

File Type: pdf | Size: 587 KB

Module D (Dec 11)_Answer

Module D (Dec 11)_Answer Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a t ...

File Type: pdf | Size: 162 KB

Module D (Dec 11)_Answer_1

Module D (Dec 11)_Answer_1 Module D (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The chargeability of the profits in question depends on whether the share in B Ltd. is a ...

File Type: pdf | Size: 162 KB

Module A (Dec 14)_Answer_2

Module A (Dec 14)_Answer_2 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...

File Type: pdf | Size: 587 KB

Module A (Jun 2017)_Answer

Module A (Jun 2017)_Answer Module A (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Mr Sunny Chan, Chief Operating Officer From : Agnes Cheng, Accounting Ma ...

File Type: pdf | Size: 376 KB

Module D (Jun 14)_Answer

Module D (Jun 14)_Answer Module D (June 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS Answer 1(a) Synergy may claim the bank interest income as exempt from profits tax under the Exemption from ...

File Type: pdf | Size: 124 KB

Module C (Dec 15)_Question

Module C (Dec 15)_Question Module C (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

File Type: pdf | Size: 173 KB

cl7_ra

香港背後的動力The Power behind Hong Kong CLP中電I 12： years同行望遠of shared vision 港燈HKGIecIric 125 26 July 2021 Ms Cecilia Kwei Director, Standard Setting Hong Kong Institute of Certified Public Accountants 37th ...

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FE (Dec 15) Paper I_Answer_1

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File Type: pdf | Size: 314 KB

Module B (Dec 2016)_Answer

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FE (Dec 15) Paper I_Answer

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File Type: pdf | Size: 314 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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Financial statements 2023

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A closer look at the new leases standard – An analysis of lessee’s financial statements

ed_bplan

ed_11

i2c-hedge-accounting

iasb-ed3

021219e

Article_ar

Module A (Dec 14)_Answer

Module A (Dec 14)_Answer_1

Module D (Dec 11)_Answer

Module D (Dec 11)_Answer_1

Module A (Dec 14)_Answer_2

Module A (Jun 2017)_Answer

Module D (Jun 14)_Answer

Module C (Dec 15)_Question

cl7_ra

FE (Dec 15) Paper I_Answer_1

Module B (Dec 2016)_Answer

FE (Dec 15) Paper I_Answer

hkas41

Financial statements 2023

update064

20150428_MPSII_A

ssap30

sme-frf&sme-frs_re

update227

update177

update141

ed_sme13cl

BAFS-2B Pre-exam Techniques 3-12-2022