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vs-apr-may

955r1_20140224 Hong Kong Institute of CPAs presents this series between April and May 2014. This valuation workshop series will provide participants with an integrated understanding of valuation, with ...

發布日期: 2014-02-25

File Type: pdf | Size: 257 KB

valuation-oct-nov

955_20130909 Hong Kong Institute of CPAs presents this series between October and November 2013. This valuation workshop series will provide participants with an integrated understanding of valuation, ...

發布日期: 2013-09-10

File Type: pdf | Size: 699 KB

Module A Preseen

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: 2013-08-09

File Type: pdf | Size: 608 KB

Mod B Supplement_20131

Q u a l i f i c a t i o n P r o g r a m m e Module B Corporate Financing J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by ...

發布日期: 2013-03-08

File Type: pdf | Size: 266 KB

lpb

發布日期: 2013-03-08

File Type: pdf | Size: 266 KB

Module A

i Contents Page Introduction im and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for Worksho ...

發布日期: 2013-02-19

File Type: pdf | Size: 272 KB

Module D Workshop 2

Student Notes Module D (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

發布日期: 2011-12-02

File Type: pdf | Size: 107 KB

communique

4 October, 2010 The Second Asian-Oceanian Standard Setters Group Meeting -Communiqué -On 29 and 30 September 2010, the second meeting of the Asian-Oceanian Standard Setters Group (AOSSG) was held ...

發布日期: 2010-10-12

File Type: pdf | Size: 36 KB

techwatch72

Issue 72 • September 2008TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for pas ...

發布日期: 2008-10-08

File Type: pdf | Size: 284 KB

DP-EquitySubmission

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 23 September 2008 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB ...

發布日期: 2008-09-24

File Type: pdf | Size: 72 KB

DP-Equity_Submission

發布日期: 2008-09-24

File Type: pdf | Size: 72 KB

0604

Financial Reporting Standards Committee Meeting summary – April 2006 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 April 2006. Members of the Committee present were: Me ...

發布日期: 2006-05-11

File Type: pdf | Size: 63 KB

FRSCMS-Apr

發布日期: 2006-05-11

File Type: pdf | Size: 63 KB

0510

Financial Reporting Standards Committee Meeting summary – October 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 12 October 2005. Members of the Committee present were ...

發布日期: 2005-11-16

File Type: pdf | Size: 49 KB

FRSCMS-Oct

發布日期: 2005-11-16

File Type: pdf | Size: 49 KB

Case1

HONG KONG INSTITUTE OF CPAs CPD Programme Practice Review Seminar CASE 1 ABC LIMITED AUDITED FINANCIAL STATEMENTS 31 DECEMBER 2004 [Extracts only] L:\Tiffany\SMPC\Ad Hoc\050806&0903_Audit Document ...

發布日期: 2005-08-26

File Type: pdf | Size: 170 KB

sas440

SAS 440 (July 97) 1 STATEMENT OF AUDITING STANDARDS 440 REPRESENTATIONS BY MANAGEMENT (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs ...

發布日期: 2005-06-30

File Type: pdf | Size: 39 KB

HKICPASubmissionEDISA320

26 May 2005 By e-mail and by fax (0062 1 212 286 9570) Our Ref.: C/AASC Technical Director, International Auditing and Assurance Standards Board, International Federation of Accountants, 545 Fifth Ave ...

發布日期: 2005-05-30

File Type: pdf | Size: 98 KB

04a

Cover Story 12 THE HONG KONG ACCOUNTANT DECEMBER 2004 The increasing amount of litigation against accounting firms worldwide is causing awareness of risk management to spread rapidly within the profes ...

發布日期: 2004-12-21

File Type: pdf | Size: 131 KB

KC Tsang 31-Aug-04

-----Original Message-----From: K. C. Tsang & Co. Sent: Tuesday, August 31, 2004 3:44 PM To: P.T. Comment Letter Subject: SME-Comments on GSBWG's proposals 31 August 2004 To: Technical Directo ...

發布日期: 2004-11-23

File Type: pdf | Size: 171 KB

hksa580

MANAGEMENT REPRESENTATIONS 1 ED/HKSA 580 HONG KONG STANDARD ON AUDITING 580 MANAGEMENT REPRESENTATIONS (Effective for audits of financial statements for periods beginning on or after 15 December 2004) ...

發布日期: 2004-11-16

File Type: pdf | Size: 119 KB

hksa580

發布日期: 2004-11-16

File Type: pdf | Size: 119 KB

HKAS23cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 23 Borrowing Costs 2 Contents Hong Kong Accounting Standards 23 Borrowing Costs paragraphs OBJECTIVE SCOPE 1-3 DEFINITIONS 4 – 6 BORROWING COSTS – BENCHM ...

發布日期: 2004-06-14

File Type: pdf | Size: 120 KB

ssap19

SSAP 19 (May 1996) 1 SSAP 19 STATEMENT OF STANDARD ACCOUNTING PRACTICE 19 BORROWING COSTS (Issued May 1996) The standards, which have been set in bold italic type , should be read in the context of th ...

發布日期: 2004-05-28

File Type: pdf | Size: 120 KB

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 ...

發布日期: 2004-05-28

File Type: pdf | Size: 126 KB

001201

-1 -BY FAX AND BY POST (2869 6794) Our Ref.: C/TXG, M8020 1 December 2000 The Hon. Eric Li, Chairman, Bills Committee on Inland Revenue (Amendment) Bill 2000, 3rd Floor, Citibank Tower, 3 Garden Road, ...

發布日期: 2003-09-09

File Type: pdf | Size: 42 KB

2003pr06

International Accounting Standards Board Press Release 30 Cannon Street, London EC4M 6XH, United Kingdom Telephone: 44 (0)20 7246 6410 Fax: 44 (0)20 7246 6411 Email: iasb@iasb.org.uk Web: www.iasb.org ...

發布日期: 2003-08-20

File Type: pdf | Size: 40 KB

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