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Financial_Statements

A N N U A L R E P O R T 2 0 0 3 89 ! Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...

發布日期: 2003-11-13

File Type: pdf | Size: 2 MB

MPS_Module A_Part 2

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發布日期: 2016-10-28

File Type: pdf | Size: 4 MB

Module C_Preseen_20182

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發布日期: 2018-07-31

File Type: pdf | Size: 912 KB

Module C Pre-seen 20162

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

發布日期: 2016-08-05

File Type: pdf | Size: 379 KB

case-comp-omega-asia-bank

Hong Kong Institute of CPAs – All Copyright Reserved 21 -1 Qualification Programme (QP) Case Analysis Competition 2010 The case Omega Asia Bank Omega Asia Bank Limited is a full-fledged banking and fi ...

發布日期: 2010-08-20

File Type: pdf | Size: 406 KB

Tax_Bulletin_2006

摘錄自中國國際稅務諮詢公司編印的《稅收信息》2006 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於合格境外機構投資者營業稅政策的通知財稅[2005]155 號2005 年12 月1 日財政部、國家稅務總局關於增值稅若干政策的通知財稅[2005]165 號2005 年11 月28 日財政部、國家稅務總局關於家禽行業有關稅收優惠政策的通知財稅[2005]166 號2005 ...

發布日期: 2007-01-11

File Type: pdf | Size: 149 KB

MC (Dec 2011_After WS1)

MC (Dec 2011_After WS1) Student Notes Module C (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Gro ...

File Type: pdf | Size: 1 MB

update242

i Update No. 242 (Issued 27 July 2020) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii & replace with revised pages i and ii Re ...

File Type: pdf | Size: 1 MB

annual_report_2013_eng

2 Foreword President’s Report Chief Executive and Registrar’s Review Finance and Operations Qualification and Membership Standards and Regulation China and International Branding and Communications Go ...

發布日期: 2013-12-05

File Type: pdf | Size: 4 MB

update040

Update No. 40 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Insert revised pages (i) and (ii) and discard the replaced pages (i) and (ii) Rev ...

發布日期: 2019-03-25

File Type: pdf | Size: 302 KB

Reference_2015_Full_Report_Eng_1

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...

發布日期: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Chi_1

發布日期: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Chi

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...

發布日期: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Eng

發布日期: 2015-09-30

File Type: pdf | Size: 9 MB

dcp-rule-07-101

Guidelines 1.101A Issued March 2007 Guidelines 1.101A Guidelines for the Chairman and the Committee on Administering the Disciplinary Committee Proceedings Rules Effective on or after 1 March 2007GUID ...

發布日期: 2007-03-30

File Type: pdf | Size: 159 KB

gMPFLSP

1 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. The HKIC ...

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

DPMeasurement_condensed

November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...

發布日期: 2005-11-07

File Type: pdf | Size: 804 KB

DP-Measurement-ConVer

發布日期: 2005-11-07

File Type: pdf | Size: 804 KB

annual_report_2013_chi

2 前言會長報告行政總裁兼註冊主任回顧財務及營運專業資格及會員事務準則及監管中國及國際品牌與溝通管治報告理事會管理團隊委員會及工作小組會長及註冊主任／行政總裁列表香港會計師公會財務報告香港會計師公會信託基金香港會計師公會慈善基金03 04 06 10 12 18 20 24 27 30 31 32 33 34 62 70 目錄3 前言今年，香港會計師公會慶祝其成立40周年，「計」往開來，再創佳蹟。 ...

發布日期: 2013-12-06

File Type: pdf | Size: 8 MB

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Financial_Statements

MPS_Module A_Part 2

Module C_Preseen_20182

Module C Pre-seen 20162

case-comp-omega-asia-bank

Tax_Bulletin_2006

MC (Dec 2011_After WS1)

update242

annual_report_2013_eng

update040

Reference_2015_Full_Report_Eng_1

Reference_2015_Full_Report_Chi_1

Reference_2015_Full_Report_Chi

Reference_2015_Full_Report_Eng

dcp-rule-07-101

gMPFLSP

Module D Taxation Part 4

DPMeasurement_condensed

DP-Measurement-ConVer

annual_report_2013_chi