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273830

PN 830 (Revised) Issued December 2014; revised April 2016, December 2018, March 2020 Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for reporting periods endi ...

File Type: pdf | Size: 864 KB

npn830mkpdf

PN 830 (Revised) Issued December 2014; revised April 2016, revised December 2018, March 2020 Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for reporting peri ...

File Type: pdf | Size: 920 KB

hkfrs13

Fair Value Measurement Hong Kong Financial Reporting Standard 13 HKFRS 13 Revised July 2019September 2022 FAIR VALUE MEASUREMENT Copyright 2 HKFRS 13 (2022) COPYRIGHT Copyright 2022 Hong Kong Instit ...

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smefrf1221

Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised December 2021September 2022 The SME-FRF & SME-FRS has been updated to ref ...

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830pn21

PN 830 (Revised) Issued December 2014; revised April 2016, December 2018, March 2020, December 2021* Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for report ...

File Type: pdf | Size: 1 MB

830pn21

File Type: pdf | Size: 1 MB

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

Module D (5th edition)_Part 1

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File Type: pdf | Size: 8 MB

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 ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

Module C (5th edition)_Part 2

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File Type: pdf | Size: 4 MB

update150

i Update No. 150 (Issued 30 June 2014) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv, and replace with the new pages i to ...

發布日期: 2019-03-25

File Type: pdf | Size: 3 MB

update093

i Update No. 93 (Issued 30 September 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Dis ...

發布日期: 2019-03-25

File Type: pdf | Size: 2 MB

positionpaper2017

Contents Executive Summary 1 Overview of the new QP 2 Pre-entry Education 3 Professional Programme 4 Practical Experience 5 Transitional Arrangements 6 Responses to the Consultation Paper 7 Enquiries ...

發布日期: 2017-01-09

File Type: pdf | Size: 6 MB

positionpaper4Jan17

發布日期: 2017-01-03

File Type: pdf | Size: 6 MB

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 ...

發布日期: 2015-05-27

File Type: pdf | Size: 401 KB

ED-DPLeasesPreliminaryViews

Discussion Paper DP/2009/1 March 2009 Leases Preliminary Views Comments to be received by 17 July 2009Discussion Paper Leases Preliminary Views Comments to be received by 17 July 2009 DP/2009/1This di ...

發布日期: 2009-03-19

File Type: pdf | Size: 593 KB

DP_RevenueRecognition

December 2008 DISCUSSION PAPER Preliminary Views on Revenue Recognition in Contracts with Customers Comments to be submitted by 19 June 2009Discussion Paper Preliminary Views on Revenue Recognition in ...

發布日期: 2008-12-19

File Type: pdf | Size: 812 KB

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hkfrs13

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Module D Taxation Part 4

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update150

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