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hkas11

Construction Contracts Hong Kong Accounting Standard 11 HKAS 11 Revised March 2010September 2018 This Standard is superseded by HKFRS 15 Revenue from Contracts with Customers. HKFRS 15 shall be applie ...

發布日期: 2019-03-25

File Type: pdf | Size: 160 KB

ssap23

SSAP 23 (January 2001) 1 SSAP 23 STATEMENT OF STANDARD ACCOUNTING PRACTICE 23 CONSTRUCTION CONTRACTS (Issued May 1998; Revised January 2001) The standards, which have been set in bold italic type, sho ...

發布日期: 2004-05-28

File Type: pdf | Size: 153 KB

2017 Feb Promotion for HKICPA_rv

2017 Feb Offer for HKICPA Type Origin P/C Brand Full Description Vintage Size Retail Price Offer Price WA WS Red Bordeaux 329116 Bernadotte Haut-Médoc 2007 75CL 155 115 --Red Bordeaux 367864 Male ...

發布日期: 2017-02-15

File Type: pdf | Size: 134 KB

HKICPA - Spain

Offer valid until 30 September 2015 Bodegas Chivite Founded in 1647, Chivite is one of the winemaking family firms with the longest history in Spain. 11 generations of Chivite has passed to maintain t ...

發布日期: 2015-08-18

File Type: pdf | Size: 526 KB

TechWatch (Past Issues)

TechWatch (Past Issues) TechWatch (Past Issues) TechWatch is prepared by the Institute to update members on technical developments in financial reporting, auditing, regulation and business. It is inte ...

發布日期: 2009-03-17

course

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Manager s (Verifiable CPD Learning Activity) Fees for e-Manager s : HK145 per course HK420 for a bundle of 3 courses No. Course ...

發布日期: 2008-11-12

File Type: pdf | Size: 162 KB

2022 Level 2 Case QuestionsChifinal

香港會計師公會會計及商業管理個案比賽2022-23(第二級別)個案背景嘉里物流聯網有限公司（KLN）連同其附屬公司（下稱「集團」）是亞洲領先的物流服務供應商，其主要業務有 (i) 綜合物流（IL）服務，包括儲存及增值服務、卡車運輸和配送、退貨管理以及各種輔助服務，其服務區域以亞洲為主； (ii) 國際貨運（IFF）服務，利用空運、海運和跨境公路貨運代理服務，於亞洲地區以及來往亞洲與歐洲之間運輸貨物 ...

File Type: docx | Size: 203 KB

2022 Level 2 Case QuestionsChifinal

香港會計師公會會計及商業管理個案比賽2022-23 (第二級別) 香港會計師公會會計及商業管理個案比賽2022-23 (第二級別) 1 個案背景嘉里物流聯網有限公司（KLN）連同其附屬公司（下稱「集團」）是亞洲領先的物流服務供應商，其主要業務有(i) 綜合物流（IL）服務，包括儲存及增值服務、卡車運輸和配送、退貨管理以及各種輔助服務，其服務區域以亞洲為主； (ii) 國際貨運（IFF）服務，利用 ...

File Type: pdf | Size: 805 KB

12financial Statements

74 Hong Kong Society of Accountants • Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audi ...

發布日期: 2002-11-15

File Type: pdf | Size: 1 MB

update145

Update No. 145 (Issued 8 April 2014) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & iv and replace with the new page i & iv. R ...

發布日期: 2019-03-25

File Type: pdf | Size: 403 KB

Appendices

137 APPENDICES 138 APPENDIX A Membership Statistics As at 30 October 2001 !"# !!"#%&' Membership Status Number of Percentage of members total membership ! !"#%& Fellow ! 2,7 ...

發布日期: 2001-11-14

File Type: pdf | Size: 1001 KB

HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries

q5 Can E&C entities continue to recognise revenue using the stage of completion method under HKAS 11? To reflect the entity's activity for the reporting period, HKAS 11 required revenue and ex ...

發布日期: 2019-07-15

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

tts-oct-dec_2wam

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2011-09-28

File Type: pdf | Size: 4 MB

tts-oct-dec

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2011-09-02

File Type: pdf | Size: 3 MB

HKBN Handbill 20240229 ENG

Plan Details : Plan Details : Plan Details :Plan Details :Plan Details : Plan Details :Plan Details : Plan Details :1 ) 1 ) 24 months monthsmonths monthscontract contract contract periodperiod periodp ...

File Type: pdf | Size: 410 KB

HKBN Handbill 20240531 ENG

File Type: pdf | Size: 428 KB

paper2b

Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...

發布日期: 2018-06-19

File Type: pdf | Size: 917 KB

JHC ppt

Delegates from University of Berlin School of Economics and Law Hong Kong Baptist University (HKBU) 13 Mar 2014 HKICPA/HKIAAT Business case Competition Lisa Ngai – Vice Chairman & Executive Direct ...

發布日期: 2015-12-28

File Type: pdf | Size: 6 MB

OneStop_Order Form_20150316

4-6).2 Shop 2, G/F., Ka Wing Bldg., 4-6 Hoi Wan Street, Quarry Bay, HK Tel: 2838 2388 Fax: 2838 2330 Order Form for HKICPA email : onestopfoodsupply.qb@gmail.com PLU Products Price QTY PLU Products Pr ...

發布日期: 2015-03-17

File Type: pdf | Size: 3 MB

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hkas11

ssap23

2017 Feb Promotion for HKICPA_rv

HKICPA - Spain

TechWatch (Past Issues)

course

2022 Level 2 Case QuestionsChifinal

2022 Level 2 Case QuestionsChifinal

12financial Statements

update145

Appendices

HKFRS 15 Revenue from Contracts with Customers - Revenue Recognition Considerations in the Engineering and Construction Industries

Module D Taxation Part 4

tts-oct-dec_2wam

tts-oct-dec

HKBN Handbill 20240229 ENG

HKBN Handbill 20240531 ENG

paper2b

JHC ppt

OneStop_Order Form_20150316