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FE (Dec 17) Paper I_Answer

FE (Dec 17) Paper I_Answer Final Examination (December 2017 Session) – Paper I 1 of 12 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Changes in accounting policies or accounting estimates A ...

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Module A (Dec 15)_Question

Module A (Dec 15)_Question Module A (December 2015 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumenta ...

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Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer_1 Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as a ...

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Module A (Dec10)_Answer

Module A (Dec10)_Answer Module A (December 2010 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Wong, Director of PPY From: Tommy Lau, Accounting Manager, PPY c.c.: Renee Ho ...

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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 ...

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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 : ...

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Module A (Dec 12)_Answer

Module A (Dec 12)_Answer Module A (December 2012 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Pindy Lee, Director of APE From : Charmaine Yuen, Accounting Manager Date : ...

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Module B (Dec 12)_Answer

Module B (Dec 12)_Answer Module B (December 2012 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Date: xx/xx/2012 To: Board of Directors From: CFO of QJ Corporation Subj ...

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Module A (Jun 2016)_Answer

Module A (Jun 2016)_Answer Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as at ...

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Module B (Jun 12)_Answer_revised

Module B (Jun 12)_Answer_revised Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: P ...

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Module D (Dec10)_Answer

Module D (Dec10)_Answer Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ca ...

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Module D (Dec10)_Answer_1

Module D (Dec10)_Answer_1 Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ...

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Module D (May 10)_Answer

Module D (May 10)_Answer Module D (May 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1 The test generally applied for determining the source of interest received by a business, other th ...

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Module C (Dec 12)_Answer

Module C (Dec 12)_Answer Module C (December 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) As ABC & Co is the auditor of CCC, consideration of whether or not t ...

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Module C (Dec 11)_Answer

Module C (Dec 11)_Answer Module C (December 2011 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 According to HKSA 315 (Clarified) “Identifying and Assessing the Risks of M ...

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Module B (June 12)_Answer

Module B (June 12)_Answer Module B (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) To: Mike Chan, CEO From: Frank Chan, CFO Date: xx/xx/xxxx Subject: Performa ...

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Module C (Jun 13)_Answer

Module C (Jun 13)_Answer Module C (June 2013 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) HKSQC 1(Clarified) provides guidance on matters that the auditors might cons ...

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Module D (Jun 13)_Answer

Module D (Jun 13)_Answer Module D (June 2013 Session) Page 1 of 9 SECTION A – CASE QUESTIONS Answer 1(a) Salaries tax is imposed under s.8(1)(a) of the Inland Revenue Ordinance (“IRO”) on a person’s i ...

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temp-Application_for_Registration(ACCA)

temp-Application_for_Registration(ACCA) Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for ...

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Application_for_Registration(ACCA)

Application_for_Registration(ACCA) Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled „Instructions to Applicants‟, „Checklist for Appli ...

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Application_for_Registration(ACCA)_Form

Application_for_Registration(ACCA)_Form Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled ‘Instructions to Applicants’, ‘Checklist for ...

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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 : ...

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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 ...

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Module D (Dec 14)_Answer

Module D (Dec 14)_Answer Module D (December 2014 Session) 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) The relevant sums are computed as follows: HK (1) Carriage of goods and passengers shipped in H ...

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Module D (Jun 2017)_Answer

Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...

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QPCAC2017_Case_Background_and_Questions_Final(HK)

QPCAC2017_Case_Background_and_Questions_Final(HK) 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in Hong Kong, selling t ...

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04ms

Page 1 of 5 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 26 April 2019 Attendance HKICPA representatives Sanel Tomlinson, Immediate Past Member, Financial Reporting Standa ...

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MPS_D_PartI

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 ...

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rfi_sem

18 October 2018 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA REQUEST FOR INFORMATION: Post-implementation Review of Small and Medium-sized Entity Financial Report ...

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CPAs for NGOs workshop (21July2017)_FINAL

CPAs for NGOs workshop (21July2017)_FINAL Presented by : Jacky Lai – Partner, Ernst & Young Arthur Chan – Partner, PricewaterhouseCooper Date: 21 July 2017 "CPAs for NGOs" social respons ...

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FE (Jun 15) Paper II_Question

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FE (Jun 15) Paper I_Question

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i2ced_coepartg

Page 1 of 2 20 July 2020 To: Members and practice units of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT OF THE CODE OF ETHICS FOR PROFESSIONAL A ...

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ms_rd

1 Meeting Summary of HKICPA Roundtable Discussion Date: 8 April 2021, Thursday Time: 4:00 p.m. – 6:00 p.m. IASB Request for Information (RFI) – Post–implementation Review (PIR) of IFRS 10, 11 and 12 E ...

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631st_220210_Strategy_Day

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632nd_21 March 2022

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ecarticle

1 Code of Ethics: Case studies for PAIB and PAIP The Code of Ethics for Professional Accountants (Code) applies to all Institute members. Chapter A of the Code is based on the International Ethics Sta ...

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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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273720

2 Acting as Scrutineer at a General Meeting of a Listed Issuer Practice Note 720 PN 720Issued July 2005Effective upon issueACTING AS SCRUTINEER AT A GENERAL MEETING OF A LISTED ISSUER PRACTICE NOTE 72 ...

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FE (Jun 15) Paper II_Question_v2

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FE (Dec 16) Paper II_Answer

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FE (Dec 15) Paper II_Question

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FE (Dec 15) Paper I_Question

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Module B (Dec 2016)_Answer

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FE (Jun 18) Paper II_Question

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FE (Jun 15) Paper I_Question_v2

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FE (Dec 17) Paper I_Answer

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QP Case Competition 2017_Case Background and Questions_Final (PRC)_1

QP Case Competition 2017_Case Background and Questions_Final (PRC)_1 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in H ...

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MC (Jun 2018)_Answer

MC (Jun 2018)_Answer Module C (June 2018 Session) Page 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) The control activities in place in Good Health relating to revenue recognition i ...

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Paper 2

Page 1 of 8 Paper 2—Submission Paper: Loss component Potential implementation question 1. Accounting treatment for experience adjustments arising from premiums received in the period that relate to fu ...

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Paper 3

Page 1 of 6 Potential implementation question Determining the fair value of insurance contracts is a key judgement in applying the fair value approach ('FVA') on transition to IFRS 17. One of ...

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MPS_D_PartI

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ms1112

Page 1 of 8 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 11 December 2019 Attendance HKICPA representatives Shelley So, Immediate Past Chair, Financial Reporting Standards ...

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sublog12

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated December 2019) Status (Updated December 2019) 1 20/3/18 Pap ...

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resp_hkicpa

Page 1 of 9 December 2019 A Response to the EFRAG’s Crypto-Assets – Outreach Questionnaire By the Standard Setting Department of the HKICPA Objective 1. The Hong Kong Institute of Certified Public Acc ...

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logjan20

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (Updated January 2020) Status (Updated January 2020) 1 20/3/18 Paper ...

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ie16

Page 1 of 9 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only ...

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logsub05

Page 1 of 7 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action as at 29 May 2019 Status as at 29 May 2019 1 20/3/18 Paper 05A Unit ...

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255

1 Minutes of the 255th meeting of the Financial Reporting Standards Committee held on Tuesday, 25 February 2020 at 8:30 a.m. via videoconference. Members present: Staff in attendance: Apologies: Mr. E ...

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paper30507

1 Accounting treatment for onerous contracts under the IFRS 17 general measurement model1 Background IFRS 17 requires a loss component (LC) to be set up in subsequent measurement when there are unfavo ...

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ed_ag520

17 July 2020 Exposure Draft Response Due Date 16 October 2020 Exposure Draft Proposed Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5) EXPOSURE DRAFT PROPO ...

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update236

i Update No. 236 (Issued 30 March 2020) This Update relates to amendments to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Amendments to the SME-FRF ...

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update239

i Update No. 239 (Issued 4 June 2020) This Update relates to the issuance of Covid-19-Related Rent Concessions (Amendment to HKFRS 16 Leases). The amendment exempts lessees from having to consider ind ...

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sub_NAShkicpa

1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 4 June 2020 Ken Siong Senior Technical Director International Ethics Standards Board for Accountants 529 Fifth Aven ...

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08irbrp2

ANNEX 1 HKAB’s Comments on IASB Exposure Draft ED/2020/1 Interest Rate Benchmark Reform -Phase 2 Proposed Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 No IASB Question HKAB Comments /Feedb ...

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1339_17June2019_Redacted

IN THE MATTER OF A Complaint made under Section 34(I) of the Professional Accountants Ordinance (Cap. 50) ("the FAO") and referred to the Disciplinary Committee under Section 33(3) of the FA ...

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1338_21June2019_DC order

. IN Tl-in MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accou ...

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DC order_24 Dec_1203F_edited

* . BETWEEN And The Registrar of the Hong Kong Institute of Certified Public Accountants Proceeding No. : D-16-1203F IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accounta ...

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Module 3

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

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Module 3

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AT-HK Taxation Sample Question_181004

APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...

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Case question 2022 Mainland HK Undergraduate

Case question 2022 Mainland HK Undergraduate Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Cons ...

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Case question 2022 HK Subdegree

Hong Kong Institute of CPAs – All Copyright Reserved 1 HKICPA Business Case Competition 2022 Universe Consulting & Advisory Ltd. Overview Universe Consulting & Advisory Ltd. (Universe) is one ...

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Best written proposal in 2021 HK Subdegree

Page 1 of 15 Zodiac Fashion Company Limited Table of Contents 1. Executive Summary ................................................................................................ 2 2. Financial Analy ...

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hksicint 32

Intangible Assets — Web Site Costs HK(SIC)-Int 32 Revised August 2020 September 2022 Hong Kong (SIC) Interpretation 32 INTANGIBLE ASSETS – WEB SITE COSTS Copyright 2 HK(SIC)-Int 32 (2022) COPYRIGHT ...

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AEAS_GuidanceNotes

1 Guideline 2 The AE/AS or the individuals involved in training have no ethical or professional issues. CODE 1: The AE/AS exhibits professional and ethical practices. Guideline 3 The AE/AS identifies ...

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Case question 2022 Mainland HK Undergraduate

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640th_221117

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adm1_2023

Amendments to HKAS 1 Revised August December 2022 Effective for annual periods beginning on or after 1 January 2023 2024* Classification of Liabilities as Current or Non-current Amendments to HKAS 1 * ...

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1_500rev_Oct 2019

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010; April 2012; April 2013; July 2014; October 2019 Effective for CPD reporting periods beginning on or after 1 D ...

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651st_16 November 2023

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652nd_5 December 2023

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Paper 1

Paper 1 1 Background The purpose of this paper is to discuss the systematic basis to allocate insurance acquisition cash flows (IACF) and non-distinct investment component (NDIC) between the liability ...

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645th_20 April 2023

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Case question 2022 Mainland HK Undergraduate

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Case question 2022 Mainland HK Undergraduate

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HKBN Handbill 20240229 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

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HKBN Handbill 20240531 ENG

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pr-20170719-en

Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /New ...

發布日期: 2017-07-19

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pr-20170710-en

1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /N ...

發布日期: 2017-07-10

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pr-20170626_en

發布日期: 2017-06-26

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pr-20170614-en

發布日期: 2017-06-14

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pr-20170605_en

1 Dear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...

發布日期: 2017-06-05

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pr-20170601-en

發布日期: 2017-06-01

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pr-20170529-en

1 Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear edit ...

發布日期: 2017-05-29

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pr-20161027-en

1 A PlusA Plus A Plus A Plus media alertedia alertedia alert edia alert edia alertedia alertedia alertedia alert Dear editors and reporters:Dear editors and reporters:Dear editors and reporters:Dear e ...

發布日期: 2016-10-27

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pr-20160321-en

發布日期: 2016-03-21

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20160224-en

1 Government b Government bGovernment bGovernment bGovernment bGovernment bGovernment bGovernment bGovernment bGovernment b udgetudgetudgetudgetudget measures aimmeasures aimmeasures aimmeasures aimme ...

發布日期: 2016-02-24

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pr-20160218-en

發布日期: 2016-02-18

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cg-guide-en

1 Assignment/News/Business Assignment Editor (For Immediate Release) Institute publishes A Guide on Better Corporate Governance Disclosure Expectation of continuous improvements in corporate governanc ...

發布日期: 2014-04-03

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搜尋結果對於 "yahoo email咨询WeChat：lgooxc 各国搜索引擎,乌苏市淘宝助理官方下载正式,搜索so靠谱下载" : 14901 - 15000 of 16192

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FE (Dec 17) Paper I_Answer

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Module A (Jun 2016)_Answer_1

Module A (Dec10)_Answer

Module A (Dec 14)_Answer

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Module A (Dec 12)_Answer

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temp-Application_for_Registration(ACCA)

Application_for_Registration(ACCA)

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QPCAC2017_Case_Background_and_Questions_Final(HK)

04ms

MPS_D_PartI

rfi_sem

CPAs for NGOs workshop (21July2017)_FINAL

FE (Jun 15) Paper II_Question

FE (Jun 15) Paper I_Question

i2ced_coepartg

ms_rd

631st_220210_Strategy_Day

632nd_21 March 2022

ecarticle

cl7_ra

273720

FE (Jun 15) Paper II_Question_v2

FE (Dec 16) Paper II_Answer

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Module B (Dec 2016)_Answer

FE (Jun 18) Paper II_Question

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QP Case Competition 2017_Case Background and Questions_Final (PRC)_1

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MPS_D_PartI

ms1112

sublog12

resp_hkicpa

logjan20

ie16

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255

paper30507

ed_ag520

update236

update239

sub_NAShkicpa

08irbrp2

1339_17June2019_Redacted

1338_21June2019_DC order

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Module 3

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AT-HK Taxation Sample Question_181004

Case question 2022 Mainland HK Undergraduate

Case question 2022 HK Subdegree

Best written proposal in 2021 HK Subdegree

hksicint 32

AEAS_GuidanceNotes