Mod A-ACC-STD_Dec 2013 (Final)_1
Mod A-ACC-STD_Dec 2013 (Final)_1 1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2013 Session and June 2014 Session The following is ...
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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No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...
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 ...
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 ............. ...
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 ...
Module A (Dec 12) Workshop 2
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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 ...
Mod A-ACC-STD_Dec 2012 (Final)
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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 ...
Module B Jun 18Answer
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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 ...
Module B (Dec 2016)_Answer
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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 ...
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 ...
Mod A-ACC-STD_Dec 2015 & Jun 2016 (Final)
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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& ...
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 ...
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 ...
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 ...
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 ...
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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 ...
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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 ...
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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 ...
ComparisionTableJuly
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Commentary on the 2007 Budget
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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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
ComparisionTable122008
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ComparisionTable122008
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update098
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update075
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Module A (Jun 15)_Question_v2
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Module A (Dec10)_Question
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Module A (Jun 15)_Question
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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 ...
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12financial Statements
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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 ...
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 ...
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 ...
2017compdec
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compar_ June16
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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 ...
compar_June15
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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 ...
compar300620
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comparison0618ar
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compar1912
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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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
g-personal-2009-2010-v1
-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 ...
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 ...
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 ...
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 ...
Cir2007_member_flyer_rv
-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 ...
Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1
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Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep
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Mod A-ACC-STD_Dec 2018 & Jun 2019 (final on 19 Sep)
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Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1
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Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep_1_pdf
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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 ...
Mod A-ACC-STD_Dec 2016 & Jun 2017 (clean) final on 8 Sep
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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 ...
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 ...
ComparisionTable072008
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ComparisionTable072008_1
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 ...
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 ...
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 ...
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 ...
2016comp
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Module 6
Qualification Programme Qualification Programme Qualification Programme Module 6 Financial Accounting Financial Accounting Financial Accounting Financial Accounting Pilot Pilot ExaminationExamination ...
Financial statements 2023
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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 ...