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C_WK2_Guidance Notes (Dec10)_1

C_WK2_Guidance Notes (Dec10)_1 Guidance Notes Module C (Dec 2010) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Guidance Notes Workshop 1 Released on 1 Dec 10 1. I ...

File Type: pdf | Size: 1 MB

advertisement-form

Page 1 of 2 Nov 2018 Job Advertisement Form To : Hong Kong Institute of CPAs 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong Tel. : (852) 2287-7285 /030 Fax : (852) 2147-3293 Emai ...

發布日期: 2018-11-09

File Type: pdf | Size: 430 KB

2018_Order Form

HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination questions and answers with examiner's repor ...

發布日期: 2018-01-02

File Type: pdf | Size: 395 KB

A1k

20 (k) Section 19C(4) and 19C(5) – can taxpayers choose which amounts of tax losses are to be offset first? The following example is used to illustrate a question on section 19C: Company A has carried ...

發布日期: 2012-03-29

File Type: pdf | Size: 161 KB

d_workshop1session2_1

Taxation 1 Pre-Workshop Materials Taxation 2 Workshop 1 Session 2 Computation of the tax liability for a corporate Mr. Samuel set up his business by incorporating Samuel & Co Limited ('Samuel ...

發布日期: 2010-09-15

File Type: pdf | Size: 60 KB

d_workshop1session2

Taxation 1 Pre-Workshop Materials Taxation 2 Workshop 1 Session 2 Computation of the tax liability for a corporate Mr. Samuel set up his business by incorporating Samuel & Co Limited ('Samuel ...

發布日期: 2010-09-15

File Type: pdf | Size: 60 KB

hkfrs-su-nov

1 Hong Kong Financial Reporting Standards Update Section I. New and amended Standards and Interpretations issued that are applicable to December 2008 year-end Effective date HKAS 39 and HKFRS 7 Amendm ...

發布日期: 2009-11-04

File Type: pdf | Size: 44 KB

HKFRS_Standard_Updates

發布日期: 2009-08-24

File Type: pdf | Size: 52 KB

HKFRS_Standard_Updates

發布日期: 2009-05-20

File Type: pdf | Size: 50 KB

Commentary on the 2005 Budget

The economy The Financial Secretary (FS), Mr. Henry Tang, delivered his 2005 Budget Speech on 16 March 2005. The figures that he announced showed an economy well on the way to recovery with GDP growth ...

發布日期: 2009-04-29

2015_HKICPA_FE_Order Form_Q&A_Order Form

2015_HKICPA_FE_Order Form_Q&A_Order Form HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination qu ...

File Type: pdf | Size: 132 KB

2014_HKICPA_FE_Order Form_Q&A_Order Form

2014_HKICPA_FE_Order Form_Q&A_Order Form HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination qu ...

File Type: pdf | Size: 105 KB

2017_HKICPA_FE_Order Form_Q&A_Order Form_Feb

2017_HKICPA_FE_Order Form_Q&A_Order Form_Feb HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examinatio ...

File Type: pdf | Size: 127 KB

2016_HKICPA_FE_Order Form_Q&A_Order Form_Feb

2016_HKICPA_FE_Order Form_Q&A_Order Form_Feb HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examinatio ...

File Type: pdf | Size: 132 KB

2016_HKICPA_FE_Order Form_Q&A_Order Form

2016_HKICPA_FE_Order Form_Q&A_Order Form HKICPA Examination in BAFS Q&A Booklets & Supplementary Materials Order Form Order Quantity Please indicate the no. of copies of the examination qu ...

File Type: pdf | Size: 131 KB

Advertismentform2022

Page 1 of 2 Aug 2021 Job Advertisement Form To : Hong Kong Institute of CPAs 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong Tel. : (852) 2287-7285 /030 Fax : (852) 2147-3293 Emai ...

File Type: pdf | Size: 652 KB

Cir2014_member_flyer_rv

Group Personal Insurance Program 2014/2015 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan which is inclusive of total pe ...

發布日期: 2014-09-16

File Type: pdf | Size: 73 KB

Cir2013_member_flyer (rv)

Cir2013_member_flyer (rv) Group Personal Insurance Program 2013/2014 The Group Personal Insurance Program, which is renewable on 1 October each year, offers Members and Registered Students a plan whic ...

File Type: pdf | Size: 116 KB

tts1304

Technical Learning and Support Programme 2013 6 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehen ...

發布日期: 2013-03-05

File Type: pdf | Size: 534 KB

Module A (Jun 12)_Questions

Module A (Jun 12)_Questions Module A (June 2012 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 268 KB

FE (Jun 16) Paper I_Question

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File Type: pdf | Size: 256 KB

Welcome_offer_2020

4. The Company may from time to time at its sole discretion define the meaning of “Eligible Transaction”, with reference to UnionPay International Limited/Visa International/MasterCard Asia/Pacific (H ...

File Type: pdf | Size: 491 KB

Welcome_offer_2020

File Type: pdf | Size: 491 KB

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Why did the HKICPA issue HK Interpretation 5 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repayment on de ...

發布日期: 2020-11-09

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

q1Why did the HKICPA issue HK Interpretation 5 in 2010 Answer: During the course of 2010, the FRSC was asked to consider the practice of some entities in Hong Kong of classifying term loans with repay ...

發布日期: 2019-04-25

HKICPA_SR-EN_ICAEW

Qualification Programme -Module /Final Examination Enrolment Form for HKICPA members seeking ICAEW special admission Form: ICAEW-E1 I. Please read the “Important Notes” carefully before completing thi ...

發布日期: 2012-02-01

File Type: pdf | Size: 303 KB

compar2112

Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2021 Framework Title IASB equivalent Differences in Transitional Provisions ...

File Type: pdf | Size: 352 KB

CIESreport

Circular on Reporting related to Rule 2.1(b) of the Rules for the Capital Investment Entrant Scheme 1 This Circular is intended to be used as general guidance for practising members of the Hong Kong I ...

發布日期: 2009-03-13

File Type: pdf | Size: 89 KB

CIESreport

發布日期: 2009-03-13

File Type: pdf | Size: 89 KB

iOne

Global is pleased to offer special discount for its iBox: OOffffeerrss Special offer for iBox: Equipped with HK telephone number at HK200 per month (original: HK238) Equipped with China telephone nu ...

發布日期: 2012-01-11

File Type: pdf | Size: 26 KB

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C_WK2_Guidance Notes (Dec10)_1

advertisement-form

2018_Order Form

A1k

d_workshop1session2_1

d_workshop1session2

hkfrs-su-nov

HKFRS_Standard_Updates

HKFRS_Standard_Updates

Commentary on the 2005 Budget

2015_HKICPA_FE_Order Form_Q&A_Order Form

2014_HKICPA_FE_Order Form_Q&A_Order Form

2017_HKICPA_FE_Order Form_Q&A_Order Form_Feb

2016_HKICPA_FE_Order Form_Q&A_Order Form_Feb

2016_HKICPA_FE_Order Form_Q&A_Order Form

Advertismentform2022

Cir2014_member_flyer_rv

Cir2013_member_flyer (rv)

tts1304

Module A (Jun 12)_Questions

FE (Jun 16) Paper I_Question

Welcome_offer_2020

Welcome_offer_2020

Hong Kong Interpretation 5 (Revised) Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause

Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause (references have been updated to reflect the requirements in HKFRS 18)

HKICPA_SR-EN_ICAEW

compar2112

CIESreport

CIESreport

iOne