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Mod A-ACC-STD_Dec 2013 (Final)

Mod A-ACC-STD_Dec 2013 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2013 Session and June 2014 Session The following is a ...

File Type: pdf | Size: 91 KB

update099

i Update No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...

發布日期: 2019-03-25

File Type: pdf | Size: 281 KB

C - additional information 20111

Business Assurance 8 Additional Information Financial Information Extract Draft statement of comprehensive income for the year ended 31 March 2011 Note Draft 2010/11 HK000 Actual 2009/10 HK000 Turnove ...

發布日期: 2011-03-30

File Type: pdf | Size: 94 KB

contentpage

i contents (3/09) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to March 2009) Issue/(Review date) PREFACE AND FRAMEWORK PREFACE Preface to Hong Kong Financial Reporting Standards ............. ...

發布日期: 2009-03-18

File Type: pdf | Size: 85 KB

Vienna_Program

We offer… Mus -Angel’s Voice Choir -Little Angel’s Music Wonderland (Playgroup) -Live band /Classical Music Services (We provide live music entertainment for almost any type of event You name it and w ...

發布日期: 2012-02-27

File Type: pdf | Size: 2 MB

Zung Fu Flyer til 31 March 2024 Eng

The government's new electric vehicle tax is coming into effect on 1 April. Mercedes-Benz‘s full range of all-electric models are available with limited stock for immediate delivery so that you ca ...

File Type: pdf | Size: 2 MB

Module A (Dec 12) Workshop 2

Module A (Dec 12) Workshop 2 Student Notes Module A (December 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Present ...

File Type: pdf | Size: 1 MB

Mod A-ACC-STD_Dec 2012 (Final)

Mod A-ACC-STD_Dec 2012 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2012 Session The following is a list of examinable sta ...

File Type: pdf | Size: 128 KB

Mod A-ACC-STD_Jun 2013 (Final)

Mod A-ACC-STD_Jun 2013 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations June 2013 Session The following is a list of standards /interpr ...

File Type: pdf | Size: 89 KB

Mod A-ACC-STD_Jun 2013 (Final)_pdf

Mod A-ACC-STD_Jun 2013 (Final)_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations June 2013 Session The following is a list of standards /int ...

File Type: pdf | Size: 89 KB

50th anniversary collections - order form

50th Anniversary Souvenir Collections Paper Tube with Towel (code: 50THANN01) A5 Note Book (code: 50THANN04) Post-it (code: 50THANN05) HK48 HK88 HK38 Tote Bag (code: 50THANN02) Webcam Cover (code: 50T ...

File Type: doc | Size: 10 MB

Module B Jun 18Answer

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發布日期: 2019-02-15

File Type: pdf | Size: 212 KB

Module B (Jun 18)_Answer

Module B (Jun 18)_Answer Module B (June 2018 Session) 1 of 11 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) After the merger, DPA Bank will have 2.8 billion (1.9 billion 900 million) share ...

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Module B (Dec 2016)_Answer

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File Type: pdf | Size: 248 KB

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2015 Session and June 2016 Session The ...

File Type: pdf | Size: 136 KB

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)_pdf

Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2015 Session and June 2016 Session ...

File Type: pdf | Size: 136 KB

Module 7

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are com ...

File Type: pdf | Size: 185 KB

Module 7

File Type: pdf | Size: 209 KB

Update 250

i Update No. 250 (Issued 5 November 2020) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of new Standards. Document Reference and Tit ...

File Type: pdf | Size: 92 KB

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

Mr. Edward Lau_outdated

Copyrights 1993-2017 Kingdee International Software Group (HK) Ltd. Copyrights 1993-2017 Kingdee International Software Group (HK) Ltd. CFO new focus: Enterprise transformation in "Internet Plus& ...

發布日期: 2017-10-16

File Type: pdf | Size: 6 MB

ct-jan

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2011-01-18

File Type: pdf | Size: 269 KB

ct-jan

發布日期: 2011-01-18

File Type: pdf | Size: 269 KB

ct-jan-2010

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2010 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2010-04-14

File Type: pdf | Size: 1 MB

17je0623

STANDARD SETTING HKFRS 17 Insurance Contracts -Journal Entries JUNE 20231 Table of Contents Abbreviations 3 About this publication 4 1. General Measurement Model (GMM) 6 1.1 Base scenario 11 1.2 Chang ...

File Type: pdf | Size: 8 MB

Mod A (Jun 12) workshop 2 students notes

Mod A (Jun 12) workshop 2 students notes Student Notes Module A (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction ...

File Type: pdf | Size: 995 KB

Shangri-La 2023 Sep Hamper

Mid-Autumn Festival 2023 *Photos are for reference only. Mini Mooncake (8 pieces) Milk Custard White Lotus Seed Paste with Egg Yolk Tea Flavored Custard -Japanese Matcha (4pcs) -Earl Grey Tea (4pcs) D ...

File Type: pdf | Size: 1 MB

Ocean Park_package details

Ocean Park Halloween Fest Package Package A – Neptune’s Restaurant Premium Ticket with The Ghostbusters Feast Set Menu or Mini Ghostbusters Set Menu Package B –Tuxedos Restaurant Premium Ticket with T ...

發布日期: 2016-09-30

File Type: pdf | Size: 1 MB

comparison_jun12

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

發布日期: 2012-07-03

File Type: pdf | Size: 262 KB

comparison_ dec11

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

發布日期: 2012-03-13

File Type: pdf | Size: 263 KB

Module A (Jun 2017)_Answer

Module A (Jun 2017)_Answer Module A (June 2017 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Mr Sunny Chan, Chief Operating Officer From : Agnes Cheng, Accounting Ma ...

File Type: pdf | Size: 376 KB

comparison-30june

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2011 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

發布日期: 2011-07-13

File Type: pdf | Size: 268 KB

ComparisionTableJuly

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

發布日期: 2009-07-15

File Type: pdf | Size: 148 KB

ComparisionTableJuly

發布日期: 2009-07-15

File Type: pdf | Size: 148 KB

Module A Student Notes (All)_1

Module A Student Notes (All)_1 Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentati ...

File Type: pdf | Size: 2 MB

Module A Student Notes (All)

Module A Student Notes (All) Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation ...

File Type: pdf | Size: 2 MB

Module A Student Notes (All)_2

Module A Student Notes (All)_2 Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentati ...

File Type: pdf | Size: 2 MB

Module A Workshop 2

Student Notes Module A (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

發布日期: 2011-12-02

File Type: pdf | Size: 1 MB

Commentary on the 2007 Budget

The economy The budget revealed a continuing robust performance by the economy in 2006/07. Real growth in gross domestic product ("GDP") was 6.8% in 2006, following an average annual increas ...

發布日期: 2009-04-29

comparison_dec14

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

發布日期: 2015-01-05

File Type: pdf | Size: 292 KB

comparison_Jun14

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2014 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

發布日期: 2014-07-08

File Type: pdf | Size: 252 KB

comparison_dec13

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

發布日期: 2014-03-03

File Type: pdf | Size: 254 KB

comparison_jun13

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2013 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

發布日期: 2013-07-08

File Type: pdf | Size: 253 KB

comparison_ Dec12

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2012 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

發布日期: 2013-01-21

File Type: pdf | Size: 258 KB

ComparisionTable122008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2009-01-19

File Type: pdf | Size: 146 KB

ComparisionTable122008

發布日期: 2009-01-19

File Type: pdf | Size: 146 KB

ComparisionTable122008

發布日期: 2009-01-19

File Type: pdf | Size: 146 KB

update098

i Update No. 98 (Issued 29 November 2010) This Update relates to the issuance of: HK Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contain ...

發布日期: 2019-03-25

File Type: pdf | Size: 673 KB

update075

Update No. 75 (Issued 29 December 2009) This Update relates to the issuance of: • Amendment to HK-Int 4 -Leases – Determination of the Length of Lease Term in respect of Hong Kong Land Leases Document ...

發布日期: 2019-03-25

File Type: pdf | Size: 708 KB

Module A (Jun 15)_Question_v2

Module A (Jun 15)_Question_v2 Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

File Type: pdf | Size: 324 KB

Module A (Dec10)_Question

Module A (Dec10)_Question Module A (December 2010 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentati ...

File Type: pdf | Size: 107 KB

Module A (Jun 15)_Question

Module A (Jun 15)_Question Module A (June 2015 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

File Type: pdf | Size: 324 KB

Tesla Offer til Dec 2024

Tesla is committed to supporting the popularisation of electric vehicles by offering exclusive offers under Tesla is committed to supporting the popularisation of electric vehicles by offering exclusi ...

File Type: pdf | Size: 358 KB

update248

Update No. 248 (Issued 22 October 2020) This update relates to the publication of Hong Kong Interpretation 5 (2020) Presentation of Financial Statements – Classification by the Borrower of a Term Loan ...

File Type: pdf | Size: 175 KB

12financial Statements

74 Hong Kong Society of Accountants • Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audi ...

發布日期: 2002-11-15

File Type: pdf | Size: 1 MB

Mod A (Jun 2013) Workshop 2 (full)

Mod A (Jun 2013) Workshop 2 (full) Student Notes Module A (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Prese ...

File Type: pdf | Size: 909 KB

Eng_Financial_statements_2019

AUDITOR’S REPORT AND FINANCIAL STATEMENTS HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS THE HKICPA TRUST FUND THE HKICPA CHARITABLE FUND 4748 Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 428 KB

Ren_Dynasty Mooncake 2022 Aug Leaflet

Ren_Dynasty Mooncake 2022 Aug Leaflet 細味滿福樓地道的「迷你蛋黃白蓮蓉月餅」、發掘口味輕盈的「迷你斑蘭蛋黃月餅」及沉醉於風味獨特且限量發售的「迷你貓山王榴槤月餅」。悅嚐經典及趣意口味的滿福樓月餅，與親友一起品嚐同賀中秋，為親朋好友送上最真摯的祝福。把握香港萬麗海景酒店所提供的特別優惠機會，從2022 年8 月8 日起至2022 年9 月7 日可享65 折起優 ...

File Type: pdf | Size: 1 MB

comparison0618

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2018 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

發布日期: 2018-09-10

File Type: pdf | Size: 259 KB

comparison0618

發布日期: 2018-09-10

File Type: pdf | Size: 259 KB

2017compdec

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2017 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2017-12-27

File Type: pdf | Size: 258 KB

compar_ June16

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2016 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

發布日期: 2016-07-21

File Type: pdf | Size: 279 KB

compar_15dec

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in ...

發布日期: 2016-01-06

File Type: pdf | Size: 278 KB

compar_June15

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2015 1 Title IASB equivalent Differences in Transitional Provisions Differences in Eff ...

發布日期: 2015-07-22

File Type: pdf | Size: 278 KB

compar196

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2019 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

File Type: pdf | Size: 455 KB

compar300620

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2020 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

File Type: pdf | Size: 168 KB

comparison0618ar

File Type: pdf | Size: 259 KB

compar1912

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2019 Framework Title IASB equivalent Differences in Transitional Provisions Differ ...

File Type: pdf | Size: 165 KB

Module A Pre-seen_20161

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: 2016-02-03

File Type: pdf | Size: 327 KB

Cir2011_member_flyer_v2

-1 -R_09/2011 Group Personal Insurance Programmes 2011/2012 The group personal insurance programmes which are renewable on 30 September each year offer members the most competitive premium rates. The ...

發布日期: 2011-09-19

File Type: pdf | Size: 122 KB

g-personal-2010-2011

-1 -R_09/2010 Group Personal Insurance Programmes 2010/2011 The group personal insurance programmes which are renewable on 30 September each year offer members the most competitive premium rates. The ...

發布日期: 2010-09-24

File Type: pdf | Size: 122 KB

HPflyer30Apr2010b

HP Mini 5102 Notebook (WL641PA#AB5/WL643PA#AB5) March 2010 HI T P R I N T HP Pavilion dm3-1107TX Entertainment Notebook (WF644PA#AB5) Original Price: HK7,980 Special Price: HK6,980 • Intel CoreTM 2 D ...

發布日期: 2010-03-10

File Type: pdf | Size: 855 KB

g-personal-2009-2010-v2

-1 -R_10/2009 Group Personal Insurance Programmes 2009/2010 The group personal insurance programmes which are renewable on 30 September each year offer members the most competitive premium rates. The ...

發布日期: 2009-11-02

File Type: pdf | Size: 194 KB

g-personal-2009-2010-v1

發布日期: 2009-09-28

File Type: pdf | Size: 194 KB

insurance0809

1 R_10/2008 Personal Insurance Programme 2008/2009 The Institute has negotiated with the respective insurers the following insurance plans for members and registered students at very competitive rates ...

發布日期: 2008-10-08

File Type: pdf | Size: 187 KB

insurance0809

發布日期: 2008-10-08

File Type: pdf | Size: 187 KB

2007_member_flyer

-1 -R_10/2007 Personal Insurance Programme 2007/2008 The Institute has negotiated with the respective insurers the following insurance plans for members and registered students at very competitive rat ...

發布日期: 2007-10-10

File Type: pdf | Size: 69 KB

Cir2007_member_flyer_rv

發布日期: 2007-10-05

File Type: pdf | Size: 32 KB

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2016 Session and June ...

File Type: pdf | Size: 132 KB

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2016 Session and June 20 ...

File Type: pdf | Size: 132 KB

Mod A-ACC-STD_Dec 2018 & Jun 2019 (final on 19 Sep)

Mod A-ACC-STD_Dec 2018 & Jun 2019 (final on 19 Sep) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2018 Session and June 2019 Se ...

File Type: pdf | Size: 131 KB

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2016 Session and June ...

File Type: pdf | Size: 132 KB

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1_pdf

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2016 Session and J ...

File Type: pdf | Size: 132 KB

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2016 Session and June 20 ...

File Type: pdf | Size: 132 KB

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep

Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2016 Session and June 20 ...

File Type: pdf | Size: 132 KB

update063

i Update No. 63 (Issued March 2009) This Update relates to the issuance of: • Amendments to HK(IFRIC)-Int 9 Reassessment of Embedded Derivatives and HKAS 39 Financial Instruments: Recognition and Meas ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

2017compjun

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2017 Title IASB equivalent Differences in Transitional Provisions Differences in Effec ...

發布日期: 2017-06-29

File Type: pdf | Size: 258 KB

ComparisionTable072008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...

發布日期: 2008-07-17

File Type: pdf | Size: 138 KB

ComparisionTable072008_1

發布日期: 2008-07-17

File Type: pdf | Size: 138 KB

concordance_012008

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2008 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2008-02-04

File Type: pdf | Size: 127 KB

concordance_012008

發布日期: 2008-02-04

File Type: pdf | Size: 127 KB

Annual update conference

Please note that the Institute's new membership card with smart card functions will replace printed tickets for all CPD events. Members can use their membership card for admission in CPD programme ...

發布日期: 2009-09-23

2016comp

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2016 Title IASB equivalent Differences in Transitional Provisions Differences in E ...

發布日期: 2017-01-10

File Type: pdf | Size: 256 KB

Working and Living in the GBA & Charms for HK Youth - Hong Kong Youth Employment and GBA Development Index 2020 (HKGCC Webinar on 31 Mar 21)

發布日期: 2019-10-17

Module 6

Qualification Programme Qualification Programme Qualification Programme Module 6 Financial Accounting Financial Accounting Financial Accounting Financial Accounting Pilot Pilot ExaminationExamination ...

File Type: pdf | Size: 884 KB

Fee schedule

Fee Schedule 2024 Application fee b, c HK900 Assessment fee b, c (for graduates of non-accredited programmes and graduates of accredited programmes completed over 5 years) HK1,540 Annual fee d HK900 R ...

發布日期: 2019-06-10

2223f

2024-2025 Members’ Handbook Order form Name of member/subscriber: Institute membership/student no. (if applicable): Delivery address* (Please print in block letter): Contact number: Email address**: S ...

File Type: pdf | Size: 1 MB

Financial statements 2023

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File Type: pdf | Size: 418 KB

Financial Statements

93 FINANCIAL STATEMENTS 94 REPORT OF THE AUDITORS !" 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: 2001-11-14

File Type: pdf | Size: 3 MB

Lucullus_order form

HKICPA Members Order Form 龍島聖誕禮品2010 Lucullus Christmas Gifts 2010 訂購熱線Ordering Hotline : 2798 1205 /2922 7055 傳真Fax: 2759 8852 網頁website: www.lucullus.com.hk 訂購日期Order Date: _________________________ ...

發布日期: 2010-11-05

File Type: pdf | Size: 105 KB

20141104_ETS_A_S3

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發布日期: 2014-11-05

File Type: pdf | Size: 2 MB

LN-orderform_111223

Selected Titles Exclusive for HKICPA Members Buy 1 – 2 titles get 10% off. Buy 3 or more titles get 15% off. Offer until 28 Feb, 2012. Update your library today. LexisNexisButterworths Hong Kong Compa ...

發布日期: 2011-12-23

File Type: pdf | Size: 1 MB

The Pier Hotel Flyer

Corporate Rates for Hong Kong Institute of Certified Public Accountants Nestled amidst on a tranquil pier away from the hustle and bustle, The Pier Hotel is located in Pak Sha Wan, where you may explo ...

File Type: pdf | Size: 939 KB

Financial Statements

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File Type: pdf | Size: 859 KB

Financial Statements

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File Type: pdf | Size: 863 KB

ag5

Merger Accounting for Common Control Combinations Accounting Guideline 5 AG 5 Issued November 2005 Effective upon issue This Accounting Guideline is to be replaced by Accounting Guideline 5 (Revised), ...

發布日期: 2019-03-25

File Type: pdf | Size: 139 KB

FE (Dec 15) Paper I_Question

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File Type: pdf | Size: 328 KB

s100913s

Fair Valuation and Financial ReportingFair Valuation and Financial ReportingFair Valuation and Financial Reporting Fair Valuation and Financial Reporting Fair Valuation and Financial ReportingFair Val ...

發布日期: 2010-06-28

File Type: pdf | Size: 174 KB

Financial statements

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File Type: pdf | Size: 1 MB

contentpage

i contents (7/24) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to July 2024) Section 1: Effective for accounting periods beginning on or after 1 January 2024 PREFACE AND FRAMEWORK Issue/(Revie ...

發布日期: 2019-03-25

File Type: pdf | Size: 275 KB

July 2016

*保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。查詢電話: 2487 3074 (100粒) 原價398 250 會員價原價428 270 (300粒)/(100粒) 新西蘭Manuka Honey 麥蘆卡蜂蜜* Unique Manuka Factor (UMF) 新西蘭Mussel Extract 青口素(100粒) 促進關節軟組織再生減輕關節因磨損所致的 ...

發布日期: 2015-06-24

File Type: pdf | Size: 3 MB

M14 Pilot Paper

Qualification Programme Module 14 Taxation Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FIVE questions are compulsory Section ...

File Type: pdf | Size: 719 KB

A - Workshop Material

1 Pre-Workshop Materials Financial Reporting 2 Workshop 1 Session 3 Resolving accounting issues You are required to research annual reports issued by listed companies in Hong Kong with the year ended ...

發布日期: 2012-03-27

File Type: pdf | Size: 132 KB

Mod A_ACC_STD_Dec19_Jun20_final

1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2019 Session and June 2020 Session The following is a list of standards /interpretati ...

File Type: pdf | Size: 236 KB

Form_accessories

Cufflinks CPA (code: CK0001) Wings (code: CK0002) CPA Wings (code:CK0003) HK300 HK300 HK350 德智(code: CK0004) 德智(black inlay) (code: CK0005) 毅群(code: CK0006) 毅群(black inlay) (code:CK0007) HK320 HK320 ...

發布日期: 2017-05-04

File Type: pdf | Size: 451 KB

Form_new items 2012_final

發布日期: 2014-07-09

File Type: pdf | Size: 336 KB

Financial_Statements

-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...

發布日期: 2010-12-02

File Type: pdf | Size: 753 KB

fe-paper2-answer

Final Examination (June 2013 Session) – Paper II Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Under the residual (or fair value) method, the revenue allocated to the loyalty p ...

發布日期: 2013-08-14

File Type: pdf | Size: 219 KB

FE (Jun 15) Paper I_Answer

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File Type: pdf | Size: 339 KB

Module 11_LP_Vol 2

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Presentation_Master

# Teenagers and Money (a survey from the “Rich Kid, Poor Kid” programme) Presented by: Susanna Chiu Date: 22 June 2005 Table of Contents Section 1: Context of the study 1.1 Objectives 4 1.2 Methodolog ...

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Module B Jun 18Question

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Module B (Jun 18)_Question

Module B (Jun 18)_Question Module B (June 2018 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation ...

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lucullus1

Lucullus Gourmet Shop, a renowned luxury brand of chocolate, hampers and cakes in Hong Kong for over three decades, is now offering special discount programs as follows: OOffffeerrss 1) Round-the-year ...

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operation-report-2015

Compliance Operations Report 20152 Hong Kong Institute of CPAs Compliance Operations Report 2015 1 Table of contents Section Page Introduction 3 Regulating CPAs Compliance department Complaints 4 What ...

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compar2109

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2021 Framework Title IASB equivalent Differences in Transitional Provisions Difference ...

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Cir2012_member_flyer

-1 -R_09/2012 5-10% reduction on renewal rates for Life /CI /DI Free Influenza Vaccination # Group Personal Insurance Program 2012/2013 The Group Personal Insurance Program which is renewable on 1 Oc ...

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App 4_201207

Appendix 4 Effect of proposals for salaries tax on progressive rates Examples of the dollar and percentage tax savings Example 1: Single person – no dependants or children Tax Income Actual 2007/08 Pr ...

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Commentary on the 2008 Budget

The economy Real GDP growth in 2007 was 6.4%, compared with the original forecast of 4% - 5%. Although expected to slow in 2008, due to external economic factors, GDP growth this year was still foreca ...

發布日期: 2009-04-29

09-Financial

Financial Statements !Hong Kong Society of Accountants !"# 89 Report of the Auditors to the Members of Hong Kong Society of Accountants (incorporated in Hong Kong under the Professional Accountan ...

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Module D (Dec 2017)_Question

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app3

Copyright 1 Appendix 3 Illustrative Consolidated Financial Statements Prepared in Accordance with the SME-FRS This appendix is illustrative only and does not form part of the SME-FRS. The purpose of t ...

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MPS_Module A_Part 1_Upload_2

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compar3112

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2020 Framework Title IASB equivalent Differences in Transitional Provisions Differ ...

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faqs12it

Page 1 of 5 The Questions and Answers (Q&As) below were developed by the Financial Reporting Standards Committee ("FRSC") of the Hong Kong Institute of Certified Public Accountants (the ...

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FE (Dec 15) Paper II_Answer

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FE (Dec 15) Paper II_Answer_1

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17JERCH

STANDARD SETTING HKFRS 17 Insurance Contracts – Journal Entries on Reinsurance Contracts Held NOVEMBER 20231 Contents Abbreviations 2 About this publication 3 1. Accounting for reinsurance contracts h ...

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template

i contents (8/22) MEMBERS' HANDBOOK CONTENTS OF VOLUME II (Updated to August 2022) Section 1: Effective for accounting periods beginning on or after 1 January 2022 PREFACE AND FRAMEWORK Issue/(Rev ...

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28

Annual Meeting The Inland Revenue Department and The Hong Kong Institute of Certified Public Accountants 2017 Tax Bulletin TaxB January 20181 2017 ANNUAL MEETING BETWEEN THE INLAND REVENUE DEPARTMENT ...

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GPP

Ms Stella HO Project Director Sector & Capacity Development 2 September 2016 Thank you for your interests in providing support for NGOs in the social service sector. The Hong Kong Council of Socia ...

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HPflyer30Apr2010

Exclusive offer for Hong Kong Institute of Certified Public Accountants Program Period: until 28 Feb 2011 Sales and Enquiry Hotline: 800 93 8833 Fax: 2506 9261 E-mail: hk.onlinstore@hp.com Please kind ...

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c_additionalinformation_1

Business Assurance 9 Additional Information Financial Information Extract Draft profit & loss account for the year ended 30 September 2010 Note 2009/10 2008/9 HK'000 HK'000 Turnover 1,2 21 ...

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c_additionalinformation

Business Assurance 9 Additional Information Financial Information Extract Draft profit & loss account for the year ended 30 September 2010 Note 2009/10 2008/9 HK'000 HK'000 Turnover 1,2 21 ...

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Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)

Mod A-ACC-STD_Dec 2017 & Jun 2018 (final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2017 Session and June 2018 Session The ...

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Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)

Mod A-ACC-STD_Dec 2017 & Jun 2018 (final) 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2017 Session and June 2018 Session The ...

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Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)_pdf

Mod A-ACC-STD_Dec 2017 & Jun 2018 (final)_pdf 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2017 Session and June 2018 Session ...

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budget-prpls-en

1 Supporting Three Pillars of Hong Kong's Success Supporting Three Pillars of Hong Kong's Success Supporting Three Pillars of Hong Kong's Success Supporting Three Pillars of Hong Kong' ...

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update204

i Update No. 204 (Issued 28 July 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 23 Uncertainty over Income Tax Treatments. Document Reference and Title Instructions Expl ...

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cpa-annual-report

Hong Kong Institute of Certified Public Accountants Annual Report 2009“Where does money come from?”moneyWhere doescome from?Our CPAs are teaching a generation of young people how to handle money – abo ...

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2018_Career_Survey_Report

2018 CAREER SURVEY1 Dear readers, The Institute regularly surveys its membership to seek their views on factors affecting the profession. This year I am pleased to announce that as well as members, st ...

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2018_Career_Survey_Report

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Module A 20140520 handouts

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Module A_Preseen_20181

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bound-volume

'2010 IFRSs Bound Volume' and 'IFRS, Consolidated without early application' Available at discounted price! IASC Foundation has just announced the following new publications which are ...

發布日期: 2010-02-18

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bound-volume

'2010 IFRSs Bound Volume' and 'IFRS, Consolidated without early application' Available at discounted price! IASC Foundation has just announced the following new publications which are ...

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miscellaneous_old20080918

Purchase of Miscellaneous Textbooks Name : ________________________________ Status : Member/Student Member/Student Number : _________________ Date : __________________________ Required Items Unit Pric ...

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bmiscellaneous

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miscellaneous_old

發布日期: 2004-10-06

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update202

i Update No. 202 (Issued 8 June 2017) This Update relates to the issuance of Hong Kong (IFRIC) Interpretation 22 Foreign Currency Transactions and Advance Consideration. Document Reference and Title I ...

發布日期: 2019-03-25

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Resolution by Agreement

Resolution by Agreement represents a just and proper resolution for complaints which meet the pre-determined criteria under the Guidelines. Statistics For the year ended 30 June 2022 2021 2020 2019 20 ...

發布日期: 2018-11-06

Discount_gettyimages-1205023115-1024x1024

Settlement discount – from a purchaser’s perspective under HKAS 2

發布日期: 2023-07-20

Phillip Wain

Offers: International (website) 1. Special price at HK228 to enjoy Relaxing Massage 50mins or 2. Special price at HK328 to enjoy Sono Renewal Lifting Therapy or 3. Special price at HK328 to enjoy Pers ...

發布日期: 2021-02-09

Update 252

i Update No. 252 (Issued 17 December 2020) This Update relates to the publication of the revised Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5). Document Reference and ...

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AGM Booklet

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AGM Booklet

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Case Background and Questions 2018

1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2018 Supreme Fitness Overview Supreme Fitness (‘Supreme’) is a small company operating in the fitness sector in ...

發布日期: 2018-06-22

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Module A_Feb 10_Answer_2

Module A (February 2010 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Chen, Director of PCF From: Ricky Cheung, Accounting Manager, PCF c.c.: David Ip, Susan Tse, Richard ...

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Module A_Feb 10_Answer_1

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Module A_Feb 10_Answer

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FE (Dec 15) Paper I_Answer_1

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FE (Dec 15) Paper I_Answer

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Module D Dec 2018Question

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發布日期: 2019-02-15

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app2

Copyright 1 Appendix 2 Illustrative Company-level Financial Statements Prepared in Accordance with the SME-FRS This appendix is illustrative only and does not form part of the SME-FRS. The purpose of ...

發布日期: 2014-03-05

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ag5_re20

Merger Accounting for Common Control Combinations Accounting Guideline 5 (Revised) AG 5 (Revised) Revised December 2020August 2022 This Accounting Guideline is effective for common control combination ...

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A-Preseen-Dec2015

Financial Reporting vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Relevant Accounting Standards Workshop 1 1. Introduction Presentation Group discussion 2. Pr ...

發布日期: 2015-09-10

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concordance2006

Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 August 2006 1 Title IASB equivalent Differences in Transitional Provisions Differences in Ef ...

發布日期: 2006-08-02

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Module A (Dec 17)_Question

Module A (Dec 17)_Question Module A (December 2017 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

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HKICPA_Career_survey_2019

2019 CAREER SURVEY1 Dear members, I would like to offer you my heartfelt thanks for taking part in the 2019 Career Survey. We truly value the information you have provided. The survey was conducted be ...

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FE (Dec 17) Paper II_Answer

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HKICPA_Career_survey_2019

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update048

Update No. 48 (Issued January 2008) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iv. Discard the replaced pages i -iv. Revised con ...

發布日期: 2019-03-25

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Module D (Dec 2016)_Answer

Module D (Dec 2016)_Answer Module D (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1 Fantastic HK is not entitled to the deduction for prescribed fixed assets under s.16G(1) of ...

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Web_Health Harvest_2014

Health Harvest Food Limited is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr 15% discount for below products, including: o Black Honey ...

發布日期: 2014-01-28

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Annual_report_eng

The Hong Kong Institute of Certified Public Accountants is Hong Kong’s only statutory licensing body of accountants with nearly 27,000 members and 12,000 registered students. Members of the Institute ...

發布日期: 2007-12-11

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P240

TELLY TOYS： Grow with YouPART I Current Situation PART II Select New Strategy PART III Implementation PART IV Financial Forecast PART V Ethical Issue PART VI AppendixPart I Current SituationTELLYTOYS ...

發布日期: 2018-01-31

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Module B (Dec 15)_Question

Module B (Dec 15)_Question Module B (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentat ...

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Module B (Dec 15)_Question_1

Module B (Dec 15)_Question_1 Module B (December 2015 Session) Page 1 of 9 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argument ...

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Milford Leaflet & Order form_20160822

Milford Leaflet & Order form_20160822 *保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。[退貨/售後服務] -所有原廠正貨，一經拆開包裝，所有貨品不接受要求換貨或退款。-如有任何爭議, Milford Nutriproducts (HK) Ltd./美宜峰健康食品(香港)有限公司保留最終決定權。[送貨安排] * 送貨目的地為 ...

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Gilman_Staff Offer

太平家電居優惠太平家電居優惠太平家電居優惠太平家電居優惠Gemini Gemini Gemini Gemini 離心過濾多功能無線吸塵機GVC22RGVC22RGVC22RGVC22R GVC22R2,998 2,9982,998 2,998658 Gemini Gemini Gemini Gemini 四季智能迷你養生壺GMK600GMK600GMK600GMK600 GMK600798338 ...

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c_appendix_a_1

Business Assurance 12 Appendix A KONG HING TRADING LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2009 Business Assurance 13 Company information DIRECTORS Ben W ...

發布日期: 2010-09-15

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c_appendix_a

發布日期: 2010-09-15

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update109

i Update No. 109 (Issued 11 November 2011) This Update relates to the issuance of: HK(IFRIC) – Int 20 Stripping Costs in the Production Phase of a Surface Mine Document Reference and Title Instructio ...

發布日期: 2019-03-25

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AGM_booklet_2019

1 MESSAGE FROM THE PRESIDENT Dear members, A strong Institute requires strong leadership. The hiring of the new Chief Executive and Registrar Margaret W.S. Chan, who joined in July 2019, will help the ...

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Welcome Gift_201304

TERMS & CONDITIONS OF WELCOME OFFER 1. The promotion period runs from now until 30 June 2013. Only applicant whose application is approved within the promotion period will be eligible for the welc ...

發布日期: 2013-03-28

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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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update061

Update No. 61 (Issued February 2009) This Update relates to the issuance of: • HK(IFRIC) Interpretation 18 Transfers of Assets from Customers • Other consequential amendments. Document Reference and T ...

發布日期: 2019-03-25

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A2

1 Pre-Workshop Materials Financial Reporting 2 Workshop 1 Session 3 Resolving accounting issues Required (a) Define the following terms and provide examples of each: a. Permanent difference, b. Tempor ...

發布日期: 2012-09-24

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budget_forum2013-14

Budget Commentary Forum 2013/14: How will the budget affect the economy and the community Presented by : Wilson Cheng, Convenor of 2013-14 Budget Proposals Sub-committee Venue: Hong Kong Institute of ...

發布日期: 2013-03-01

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M11 Pilot Paper

Qualification Programme Module 11 Financial Reporting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulso ...

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