ssap18
SSAP 18 (May 2001) 1 SSAP 18 STATEMENT OF STANDARD ACCOUNTING PRACTICE 18 REVENUE (Issued September 1995; Revised January 2001 & May 2001) The standards, which have been set in bold italic type, s ...
ssap15
SSAP 15 (December 2001) 1 SSAP 15 STATEMENT OF STANDARD ACCOUNTING PRACTICE 15 CASH FLOW STATEMENTS (Issued September 1992 and revised December 2001) The standards, which have been set in bold italic ...
ssap14
SSAP 14 (February 2000) 1 SSAP 14 STATEMENT OF STANDARD ACCOUNTING PRACTICE 14 LEASES (Issued October 1987; revised February 2000) The standards, which have been set in bold italic type, should be rea ...
ssap13
SSAP 13 (December 2000) 1 SSAP 13 STATEMENT OF STANDARD ACCOUNTING PRACTICE 13 ACCOUNTING FOR INVESTMENT PROPERTIES (Issued October 1987, revised July 1990, September 1994, and December 2000 in red te ...
ssap12
SSAP 12 (August 2002) 1 SSAP 12 STATEMENT OF STANDARD ACCOUNTING PRACTICE 12 INCOME TAXES (Issued August 2002) Contents Paragraphs OBJECTIVE SCOPE 1 -4 DEFINITIONS 5 -11 Tax Base 7 -11 RECOGNITION OF ...
ssap11
SSAP 11 (December 2001) 1 SSAP 11 STATEMENT OF STANDARD ACCOUNTING PRACTlCE 11 FOREIGN CURRENCY TRANSLATION (Issued February 1985; revised July 1986 and December 2001) The provisions of this statement ...
ssap10
SSAP 10 (May 2001) 1 SSAP 10 STATEMENT OF STANDARD ACCOUNTING PRACTICE 10 ACCOUNTING FOR INVESTMENTS IN ASSOCIATES (Issued January 1985; Revised July 1991, February 1999 and May 2001) The standards, w ...
ssap09
SSAP 9 (January 2001) 1 SSAP 9 STATEMENT OF STANDARD ACCOUNTING PRACTICE 9 EVENTS AFTER THE BALANCE SHEET DATE (Issued March 1983; Revised March 1984 and January 2001) The standards, which have been s ...
ssap05
SSAP 5 (May 1998) 1 SSAP 5 STATEMENT OF STANDARD ACCOUNTING PRACTICE 5 EARNINGS PER SHARE (Issued March 1984; Revised March 1995 and May 1998) The standards, which have been set in bold italic type, s ...
ssap02
SSAP 2 (October 2001) 1 SSAP 2 STATEMENT OF STANDARD ACCOUNTING PRACTICE 2 NET PROFIT OR LOSS FOR THE PERIOD, FUNDAMENTAL ERRORS AND CHANGES IN ACCOUNTING POLICIES (Revised March 1984, December 1993 a ...
ssap01
SSAP 1 (December 2001) 1 SSAP 1 STATEMENT OF STANDARD ACCOUNTING PRACTICE 1 PRESENTATION OF FINANCIAL STATEMENTS (Issued March 1984, revised May 1999 ,August 2001 and December 2001) The standards, whi ...
ss-ifrs-for-sme-v2
IFRS for SMEs HKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has not be ...
ss-ifrs-for-sme-v1
IFRS for SMEs HKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has not be ...
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1 UIFRS for SMEs UHKICPA Standard Setting Department Staff Summary (October 2009) This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This Staff Summary has no ...
src160105i
Want to improve your tennis skill? Sign up for the TTeennnniiss TTrraaiinniinngg CCoouurrssee –– IInntteerrmmeeddiiaattee now! The lesson is designed by experienced coach for participants who already ...
src151124
Appreciation for the beauty of classical music will bring interesting effects to one's brain which is conducive to maintaining physical wellness. To name a few, it can help you to relieve stress l ...
SRC Cup 2015_Results
WomenChip Time Family nameGiven nameChampion04:24:56CHENGYIN KWAN1st runner up04:25:00TSEJANET JACQUELINE2nd runner up04:32:43SINPUI YUKChip Time Family nameGiven nameChampion01:55:58TONGSUET MAN1st r ...
spring_dinner_replyslip
To: Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. (Attn: Member & Corporate Services Department) Fax no.: 2803 4620 E ...
spring-dinner-reply-slip
To: Hong Kong Institute of Certified Public Accountants, 37th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. (Attn: Member & Corporate Services Department) Fax no.: 2803 4620 E ...
sponsorshippackage
National Day Celebration Dinner Thursday, 24 September 2015 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 perso ...
Sponsorship Package_commericial_2012
National Day Celebration Dinner Thursday, 20 September 2012 Sponsorship Package for Member Practices /Commercial Organizations Diamond HK35,000 Sponsors’ Benefits one complimentary table for 12 perso ...
spm_crs4
Supervisory Policy Manual CR-S-4 New Share Subscription and Share Margin Financing Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, which contains ...
spm_cad1
Supervisory Policy Manual CA-D-1 Guideline on the Application of the Banking (Disclosure) Rules Consultation 1 This module should be read in conjunction with the Introduction and with the Glossary, wh ...
sp-recognising-liabilities-lawsuits
IASB Staff Paper Date 7 April 2010 Project Liabilities—IFRS to replace IAS 37 Topic Recognising liabilities arising from lawsuits This paper is not an official pronouncement of the IASB. The technical ...
Song list
Live Jam Night – 2 May 2015 Song List Eason Chan (陳奕迅) Joey Yung (容祖兒) 1. 阿牛1. 怯2. 淘汰2. 借過3. 歲月如歌3. 心病4. 單車4. 啜泣5. 浮誇5. 抱抱6. 沙龍6. 心淡7. Shall We Talk 7. 爭氣8. 防不勝防8. 煙霞9. 送院途中9. 痛愛10. 低待動物10. 分身術11. 黃金時 ...
Song list
Live Jam Night 24 June 2016 Song List 1) 海闊天空2) 無條件3) 高山低谷4) 最佳損友5) 青春常駐6) 到此為止7) 小幸運8) 至少還有你9) 天窗10) Just the Way You Are
soft_skills
[ S10 ] A Plus November 2006Professional development supplementPost graduate dipolmas Language proficiency has always been a hot topic in Hong Kong’s business world, even more so now that more firms ...
Society of Chinese Accountants 31-Aug-04
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