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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 ...
1 Pre-Workshop Materials Financial Reporting 2 Workshop 1 Session 3 Resolving accounting issues You are required to research annual reports issued by listed companies in Hong Kong with the year ended ...
1 Qualification Programme (QP) Examinable Accounting & Financial Reporting Standards /interpretations December 2019 Session and June 2020 Session The following is a list of standards /interpretati ...
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-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...
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Final Examination (June 2013 Session) – Paper II Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Under the residual (or fair value) method, the revenue allocated to the loyalty p ...