Module 9
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 SIX questions are comp ...
Module 9
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 SIX questions are comp ...
cef-fr-pptnotes
A Refresher Course on Current Financial Reporting Standards 2015 Day 1 Time Topic 09:00 -10:00 Presentation of financial statements 10:00 -11:00 Statement of cash flows 11:00 -11:15 Break 11:15 -12:30 ...
update181
i Update No. 181 (Issued 29 February 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, iv and replace with the revised pages ...
MPS_Module A_Part 1_Upload
You don't have access right to view the details. Please login.
smefrf-frs
2 March 2005 To: HKICPA members All other interested parties Exposure Draft Proposed Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Comments to be receive ...
20121204_ModuleA_Essay
You don't have access right to view the details. Please login.
ETS_Module B
You don't have access right to view the details. Please login.
gdosat-meeting-note-e
1 Preface The Hong Kong Institute of Certified Public Accountants ("HKICPA") was pleased to be able to discuss with the Guangdong Provincial Office of the State Administration of Taxation (& ...
ed-comprehensive-income
May 2010 Exposure Draft ED/2010/5 Presentation of Items of Other Comprehensive Income Proposed amendments to IAS 1 Comments to be received by 30 September 2010Exposure Draft Presentation of Items of O ...
ed07-ig
International Accounting Standards Board July 2004 DRAFT IMPLEMENTATION GUIDANCE WITH EXAMPLES ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004 ED7 Implementation Gui ...
sub_reg
Page 1 of 4 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 30 July 2021 Dr Andreas Barckow International Accounting Standards Board Columbus Building 7 Westferry Circus C ...
overview_inc
IFRS Standards Exposure Draft June 2019 Snapshot: Amendments to IFRS 17 This Snapshot provides an overview of the targeted amendments to IFRS 17 proposed by the International Accounting Standards Boar ...
P016_1
2017 QP Case Analysis Competition(PRC) ContentContent Miss JaneMiss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...conditon...”” ““ IntroductionIntrod ...
P016
2017 QP Case Analysis Competition(PRC) ContentContent Miss JaneMiss Jane is the representative of Telly Toys, now she is worrying about the company's conditon...conditon...”” ““ IntroductionIntrod ...
Mod A Supplement_20131
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...
lpa
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...
fraa-10
1 Issue 10 (September 2010) Dear Members, Operating segments: a management approach The first application of a new standard is often a challenge. In the professional standards monitoring programme, we ...
HKICPAStaffSummaryofHKFRS3
HKFRS 3 (Revised) Business Combinations HKICPA Standard Setting Department Staff Summary (April 2008) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This ...
Ipsas14-15
BY FAX AND BY POST (002 1 (212) 286 9570) Our Ref.: C/PSC, M0457 18 January 2001 Mr. Jim Sylph, Technical Director International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New ...
Ipsas14-15
BY FAX AND BY POST (002 1 (212) 286 9570) Our Ref.: C/PSC, M0457 18 January 2001 Mr. Jim Sylph, Technical Director International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New ...
Panelists_Report_Mod_B_(Dec_16)_Final
You don't have access right to view the details. Please login.
IAP_paper1_20230427
Paper 1 1 Background Insurer P underwrites a portfolio of insurance contracts with participation features that will qualify for the variable fee approach under IFRS 17 (VFA Contracts). The underlying ...
update079
i Update No. 79 (Issued 19 March 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the ...
Module A Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module A Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
Module A Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
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 ...