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Module D (Jun 2018)_Question

Module D (Jun 2018)_Question Module D (June 2018 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 161 KB

M14 Pilot Paper

Qualification Programme Module 14 Taxation Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FIVE questions are compulsory Section ...

File Type: pdf | Size: 719 KB

20121106_ModuleA_PartII

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發布日期: 2012-11-06

File Type: pdf | Size: 2 MB

goldenrulesofwritting

Business54 Chartered Accountants Journal June 2007In my colon column (Journal, April 2007) I mentioned that the dash can carry out a lot of the same functions as the colon. However, we have both for a ...

發布日期: 2007-11-02

File Type: pdf | Size: 118 KB

The HK Surveyors 31-Aug-02

THE HONG KONG INSTITUTE OF SURVEYORS l.\;vi;t) H.:sA Z&2S EP -4 AM1 0: 5 31 August 2002 Deputy Director, Accounting Hong Kong Society of Accountants 4dJ Floor Tower Two, Lippo Centre 89 Queensway ...

發布日期: 2002-09-04

File Type: pdf | Size: 370 KB

1463P_Decision on sanctions and costs_30Dec2020_Redacted

IN THE MATTER OF A Complaint made under section 34(I) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountan ...

File Type: pdf | Size: 161 KB

C - Workshop material

1 Pre-Workshop Materials Business Assurance 2 Workshops 1 and 2 Case Background Golden Panda Jewellery Company Golden Panda Jewellery Company – Background Information Golden Panda Jewellery Company Lt ...

發布日期: 2012-03-27

File Type: pdf | Size: 1 MB

Module_Bfinalized_18_Oct_2013

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發布日期: 2013-11-12

File Type: pdf | Size: 2 MB

hksa80016

Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks Hong Kong Standard on Auditing 800 (Revised) HKSA 800 (Revised) Issued August 2016; revised ...

發布日期: 2019-03-25

File Type: pdf | Size: 401 KB

ETS-FE

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發布日期: 2017-10-09

File Type: pdf | Size: 1 MB

hkas12

HKAS 12 Revised June 2021August 2022 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountant ...

File Type: pdf | Size: 942 KB

HKAS 12_2023

HKAS 12 Revised August 2022July 2023 Hong Kong Accounting Standard 12 Income Taxes In July 2023, the Institute issued International Tax Reform-Pillar Two Model Rules (Amendments to HKAS 12). Entities ...

File Type: pdf | Size: 1 MB

nas1224

HKAS 12 Revised July 2023 May 2024 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 935 KB

Exam Technique Seminar_Module D_for student

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 sho ...

發布日期: 2016-11-16

File Type: pdf | Size: 1 MB

Exam Technique Seminar_Module D_for student

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File Type: pdf | Size: 1 MB

1222F_15May2018_edited

, IN T}{E MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap, 50) ("the FAO") and referred to the Disciplinary Committee under Section 3 ...

發布日期: 2018-05-21

File Type: pdf | Size: 343 KB

20150526_ETSII_B

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發布日期: 2015-05-27

File Type: pdf | Size: 1 MB

年青會員專訪：中審眾環（香港）審計部高級經理袁子敏

YMOTM - Amanda Yuen of Mazars - Apr 23 中審眾環（香港）審計部高級經理兼香港會計師公會會員袁子敏，專門從事審計鑒證，然而她工作中的大部分時間亦用於處理人際溝通。她分享她如何應對身為經理面對的各種壓力，並同時滿足客戶的厚望。你工作崗位的職責是甚麼？至今的工作狀況如何？我在中審眾環（香港）擔任審計部高級經理，負責不同的客戶組合，並向他們提供審計鑒證服務。我同 ...

發布日期: 2021-05-20

PC-Law Syllabus_cxl

(Revised in February 2020) Paper PC-Law Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2020 session onwa ...

發布日期: 2017-04-12

File Type: pdf | Size: 282 KB

pc-law

(Revised in April 2017) Paper PC-Law Page 1 HONG KONG INSTITUTE O F CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2017 session onward ...

發布日期: 2017-04-12

File Type: pdf | Size: 51 KB

pc-law-old

(Revised in March 2017) Paper PC-Law Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRACTISING CERTIFICATE (“PC”) EXAMINATIONS Syllabus for the Paper PC-Law (From June 2017 session onwards ...

發布日期: 2017-03-06

File Type: pdf | Size: 45 KB

0413-1

Proceedings No.: D-06-0159C IN THE MATTER OF A Complaint made under Section 34(1)(a)(vii) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Comm ...

發布日期: 2011-07-28

File Type: pdf | Size: 174 KB

mak-order

1 Proceedings No.: D-06-0159C IN THE MATTER OF A Complaint made under Section 34(1)(a)(vii) of the Professional Accountants Ordinance (Cap.50) ("the PAO") and referred to the Disciplinary Co ...

發布日期: 2010-05-18

File Type: pdf | Size: 25 KB

Module D (Jun 11)_Question

Module D (Jun 11)_Question Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical arg ...

File Type: pdf | Size: 90 KB

Module D (Jun 11)_Question_1

Module D (Jun 11)_Question_1 Module D (June 2011 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical a ...

File Type: pdf | Size: 90 KB

ssap31

SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...

發布日期: 2004-05-28

File Type: pdf | Size: 308 KB

Module C

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 ...

發布日期: 2014-02-17

File Type: pdf | Size: 553 KB

update148

i Update No. 148 (Issued 5 June 2014) This Update relates to the issuance of: Accounting for Acquisitions of Interests in Joint Operations (Amendments to HKFRS 11 Joint Arrangements); and Clarificat ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

Module D (Jun 16)_Answer

Module D (Jun 16)_Answer Module D (June 2016 Session) Page 1 of 16 SECTION A – CASE QUESTIONS Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termination of a business ...

File Type: pdf | Size: 253 KB

Module D (Jun 16)_Answer_1

Module D (Jun 16)_Answer_1 Module D (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Analysis of income Taxable Non-taxable HK HK Compensation for early termin ...

File Type: pdf | Size: 243 KB

Mod_B_Part_II_Jun2017

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發布日期: 2017-04-24

File Type: pdf | Size: 5 MB

MPS_Module_D_Part_I_Jun2017

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 ...

發布日期: 2017-04-21

File Type: pdf | Size: 1 MB

MPS_Module_D_Part_I_Jun2017

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File Type: pdf | Size: 1 MB

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Module D (Jun 2018)_Question

M14 Pilot Paper

20121106_ModuleA_PartII

goldenrulesofwritting

The HK Surveyors 31-Aug-02

1463P_Decision on sanctions and costs_30Dec2020_Redacted

C - Workshop material

Module_Bfinalized_18_Oct_2013

hksa80016

ETS-FE

hkas12

HKAS 12_2023

nas1224

Exam Technique Seminar_Module D_for student

Exam Technique Seminar_Module D_for student

1222F_15May2018_edited

20150526_ETSII_B

年青會員專訪：中審眾環（香港）審計部高級經理袁子敏

PC-Law Syllabus_cxl

pc-law

pc-law-old

0413-1

mak-order

Module D (Jun 11)_Question

Module D (Jun 11)_Question_1

ssap31

Module C

update148

Module D (Jun 16)_Answer

Module D (Jun 16)_Answer_1

Mod_B_Part_II_Jun2017

MPS_Module_D_Part_I_Jun2017

MPS_Module_D_Part_I_Jun2017