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update135

i Update No. 135 (Issued 19 December 2013) This Update relates to the issuance of: Defined Benefit Plans: Employee Contributions (Amendments to HKAS 19 (2011) Employee Benefits) HKFRS 9 Financial In ...

發布日期: 2019-03-25

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LPMA_6thEdition

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iag1

IAG 1 (December 2001) 1 IAG 1 INDUSTRY ACCOUNTING GUIDELINE 1 ACCOUNTING FOR GENERAL INSURANCE BUSINESS (Issued June 1993; revised July 2000 and December 2001) This Guideline sets out recommendations, ...

發布日期: 2004-05-28

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Exclusive discount for HKICPA members for 2024 HKGFA Annual Forum

Dear members, The Institute is proud to be a supporting organization of the 2024 HKGFA Annual Forum – Financing Asia’s Net Zero Transition. We would like to invite you to the event, which will be held ...

發布日期: 2024-05-20

Paper 4A

Paper 4A A 1-year participating product, assume use BBA, only 1 policy in that group. Premium 100. At day 1, expect to pay claim 102.5(investment component) at year1, discount rateexpected investment ...

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Sustainability assurance and CPAs

Reference materials from other organisations Reference materials from other organisations The Stock Exchange of Hong Kong Limited ESG Academy 2022 Analysis of ESG Practice Disclosure Financial Service ...

發布日期: 2023-01-03

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 ...

發布日期: 2018-04-17

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QA hkint5

1 Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause The Questions and Answers (Q&As) below ...

發布日期: 2010-12-30

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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 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 (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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MPS_D_PartI

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MPS_D_PartI

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Best written reports 2018

Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...

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Best written reports 2018_PRC

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D191471C aDC order20Nov2020Redacted

IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) (the "FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Ac ...

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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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7-8_2009IASBUpdate

J July 2009 IASB Update is published as a convenience for the Board’s constituents. All conclusions reported are tentative and may be changed or modified at future Board meetings. Decisions become fin ...

發布日期: 2009-08-27

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7-8_2009IASBUpdate

發布日期: 2009-08-27

File Type: pdf | Size: 103 KB

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update135

LPMA_6thEdition

iag1

Exclusive discount for HKICPA members for 2024 HKGFA Annual Forum

Paper 4A

Sustainability assurance and CPAs

MPS_D_PartI

QA hkint5

Module A (Dec10)_Answer

Module D (Dec10)_Answer

Module D (Dec10)_Answer_1

Module D (Jun 2017)_Answer

MPS_D_PartI

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Best written reports 2018

Best written reports 2018_PRC

D191471C aDC order20Nov2020Redacted

Best written proposal in 2021 HK Subdegree

7-8_2009IASBUpdate

7-8_2009IASBUpdate