Module B (5th edition)_Part 1
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Module D Taxation Part 2
Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...
Module 4
Candidate No. Desk No. Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Qualification Programme Module Mo ...
Module D 6th Edition Learning Pack_Part 2
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apm_egmcl
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Module B 6th Edition Flash Card
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dp_di
Discussion Paper DP/2017/1 March 2017 Disclosure Initiative—Principles of Disclosure Comments to be received by 2 October 2017Disclosure Initiative—Principles of Disclosure Comments to be received by ...
ed_ifrs15_2
Exposure Draft ED/2015/6 July 2015 Comments to be received by 28 October 2015 Clarifications to IFRS 15Clarifications to IFRS 15 Comments to be received by 28 October 2015Exposure Draft ED/2015/6 Clar ...
ed_15cl
Exposure Draft ED/2015/6 July 2015 Comments to be received by 28 October 2015 Clarifications to IFRS 15Clarifications to IFRS 15 Comments to be received by 28 October 2015Exposure Draft ED/2015/6 Clar ...
ed_cf
Exposure Draft ED/2015/3 May 2015 Comments to be received by 26 October 2015 Conceptual Framework for Financial ReportingExposure Draft Conceptual Framework for Financial Reporting Comments to be rece ...
ed_ic
Exposure Draft ED/2013/7 A revision of ED/2010/8 Insurance Contracts June 2013 Comments to be received by 25 October 2013 Insurance ContractsInsurance Contracts Comments to be received by 25 October 2 ...
ed_leases
Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesExposure Draft Leases Comments to be received by 13 September 2013Exposure Draft ED/2013/6 Leases is published by t ...
revised_IFAC_Code
October 2004 Invitation to Comment Response Due Date 19 November 2004 IFAC Exposure Draft Proposed Revised Code of Ethics for Professional Accountants CONTENTS Hong Kong Institute of CPAs Invitation t ...
invitation_to_comment_iaasb
2 CONTENTS Page Hong Kong Institute of CPAs Invitation to Comment .............................................................. 3 IAASB Exposure Draft on Proposed Policy Statement “Clarifying Profess ...
invitation_to_comment_iaasb
2 CONTENTS Page Hong Kong Institute of CPAs Invitation to Comment .............................................................. 3 IAASB Exposure Draft on Proposed Policy Statement “Clarifying Profess ...
auditrisk
IFAC International Auditing and Assurance Standards Board October 2002 Exposure Draft Response Due Date March 31, 2003 Audit Risk Proposed International Standards on Auditing and Proposed Amendment to ...
auditrisk
IFAC International Auditing and Assurance Standards Board October 2002 Exposure Draft Response Due Date March 31, 2003 Audit Risk Proposed International Standards on Auditing and Proposed Amendment to ...
dp_bcucc20
IFRS Standards Discussion Paper DP/2020/2 November 2020 Comments to be received by 1 September 2021 Business Combinations under Common ControlBusiness Combinations under Common ControlComments to be r ...
ed_mc
IFRS Practice Statement Exposure Draft ED/2021/6 May 2021 Comments to be received by 23 November 2021 Management CommentaryExposure Draft Management Commentary Comments to be received by 23 November 2 ...
ed_gpd
IFRS Standards Exposure Draft ED/2019/7 December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresExposure Draft General Presentation and Disclosures Comments to be rec ...
bc_gpd
IFRS Standards Exposure Draft ED/2019/7 Basis for Conclusions December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresBasis for Conclusions on Exposure Draft General ...
bc_di
Comments to be received by 12 January 2022 Comment deadline changed from 21 October 2021 Disclosure Requirements in IFRS Standards—A Pilot Approach Proposed amendments to IFRS 13 and IAS 19 IFRS Stand ...
bc_FICE
Basis for Conclusions on Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 International Accounting Standard ...
Module 13_LP
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ed_s2B
International Sustainability Standards Board ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard [Draft] IFRS S2 Climate-related Disclosures Appendix B Industry-based disclosu ...
Module B Corporate Financing_Part 1
Qualification Programme Module B: Corporate Financing 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 B Corporate Financing L E A R N I N G P A C Kii First edition 2010 Fo ...
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 ...
Module A 6th Edition Learning Pack_Part 1
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