MPS_Module B_Part 2
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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 ...
Financial statements
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SME-FRS_CP-IIcl
Consultation Draft SME-FRS – May 2004 1 CONSULTATION DRAFT SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING STANDARD (SME-FRS) CONTENTS Section Definitions 1 Presentation of Financial Statements 2 Ac ...
update087
i Update No. 87 (Issued 28 June 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 r ...
update076
Update No. 76 (Issued 18 January 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the replaced pages i and ii. Re ...
pn900clarified
Audit of Financial Statements Prepared in Accordance with the Small and Medium-sized Entity Financial Reporting Standard Practice Note 900 (Clarified) PN 900 (Clarified) Issued June 2010 Effective for ...
hkas28
Investments in Associates Hong Kong Accounting Standard 28 HKAS 28 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 28 is applicable for annual perio ...
update119
i Update No. 119 (Issued 16 July 2012) This Update contains: Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance Document Referenc ...
20151008_FE_upload
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order-20121026
1 Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
D-11-0542P
Proceedings No.: IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committee under Se ...
D-11-0542P_1
Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...
order-reasons-1008
Proceedings No.: D-11-0542P IN THE MATTER OF Complaints made under Section 34 ( 1)(a) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Committe ...
Module B (Jun 2013) Workshop 2_1
Module B (Jun 2013) Workshop 2_1 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presen ...
Module B (Jun 2013) Workshop 2
Module B (Jun 2013) Workshop 2 Student Notes Module B (June 2013) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction • Presenta ...
Module 14_LP
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MPS_A_PartII
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MPS_A_PartII
1 The materials of this seminar are intended to provide general information and guidance on the subject concerned. Examples and other materials in this seminar are only for illustrative purposes and s ...
MPS_A_PartII
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Sustainability within the Institute
In the face of a rapidly changing world, the Institute acknowledges the vital importance of incorporating climate and sustainability aspects into the accounting profession. With its ongoing adaptation ...
Module B 6th Edition pages 312 and 316 error
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Business combinations - Disclosures, Goodwill and Impairment
About the project Goodwill is an asset recognised on an acquirer’s balance sheet in a business combination when the consideration paid for an acquiree exceeds the fair value of the acquiree’s identifi ...
Paper 03
Page 1 of 2 PAPER: 03 Submission date 13/07/2018 Potential implementation question IFRS 17 requires a fully retrospective approach to be taken for transition calculation unless impracticable. Other th ...
rifec-dps-submn
By email (cedps@hkma.gov.hk) and by hand 15 December 2014 Your Ref.: D1/16C Our Ref.: C/RIF, M97887 Ms. Meena Datwani Director-General (Enforcement) Enhancements to Deposit Protection Scheme Consultat ...
A1c
8 Following the decision made by the Court of Final Appeal in the Secan case, the IRD has adopted the view that assessable profits must be ascertained in accordance with the ordinary principles of com ...
Flyer CP_100112
Forum on the Consultation Paper on Eligibility for the use of Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard 1 Date and Time 10 January 2012 (Tuesday) 12: ...
smeqa_ex
IFRS for SMEs Section 30, Issue 1 Recycling of cumulative exchange differences on disposal of a subsidiary November 2011Es Se cu SM ecycl tion e e 0, u ces posal di Draft Q&A Response 3 Yes. Parag ...