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hkfrs6

Exploration for and Evaluation of Mineral Resources Hong Kong Financial Reporting Standard 6 Hong Kong Financial Reporting Standard 6Hong Kong Financial Reporting Standard 6 Hong Kong Financial Report ...

發布日期: 2019-03-25

File Type: pdf | Size: 391 KB

calendar

December 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 14 15 19 20 21 22 26 27 28 29 16 17 18 31 24 25 23 QP event Examination assistance functions Practical training funct ...

發布日期: 2007-12-27

File Type: pdf | Size: 636 KB

060406_evening_dis_forum

Board of Review Procedures Thursday, 6 April, 2006 Date 6 April 2006 Time 6:30 pm – 8:00 pm (Refreshments will be served at 6:15 pm) Venue Hong Kong Institute of CPAs Meeting & Training Centre, Ro ...

發布日期: 2006-03-29

File Type: pdf | Size: 902 KB

060406_evening_dis_forum

發布日期: 2006-03-29

File Type: pdf | Size: 902 KB

LP_Module D(6th edition) 585

LP_Module D(6th edition) 585 8: Hong Kong stamp duty Part D Stamp duty 585 Example 10 In 2017, A acquired a non-RPPT from B at 5 million and sold it to C for 6 million. C then sold the property to D ...

File Type: pdf | Size: 552 KB

update307

i Update No. 307 (Issued 25 March 2024) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to v with revised pages i to v. Revised content page Se ...

File Type: pdf | Size: 182 KB

Associate Level

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發布日期: 2020-11-04

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No. 99 (Issued 13 December 2010) This Update relates to the withdrawal of Standards and Interpretations which have been superseded by the issuance of revised Standards and Interpretations Doc ...

發布日期: 2019-03-25

File Type: pdf | Size: 281 KB

Module B (Jun 13)_Question_1

Module B (Jun 13)_Question_1 Module B (June 2013 Session) Page 1 of 6 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentatio ...

File Type: pdf | Size: 94 KB

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 ...

File Type: pdf | Size: 1 MB

Workshop

Date of Events Subject 26 February 2019 ICAC Workshop on Ethical Decision Making (Re-run) 20 December 2018 HKFRS 3 Business Combinations 12 and 16 November 2018 20 and 26 November 2018 10 and 18 Decem ...

發布日期: 2013-08-26

HKLaw-Mar 2005

List of Courses of Accredited Accountancy Programmes Eligible for Exemption from the HKICPA Aptitude Test -Hong Kong Law Programme/Name of the Institution 99/00 00/01 01/02 02/03 03/04 04/05 LW2903 Bu ...

發布日期: 2005-03-21

File Type: pdf | Size: 151 KB

FE (Dec 16) Paper I Panelists Report_Final

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File Type: pdf | Size: 181 KB

FE (Dec 16) Paper I Panelists Report_Final_1

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File Type: pdf | Size: 181 KB

FE PI (Dec 2016) Panelists' Report_final

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File Type: pdf | Size: 181 KB

calendar

Event Calendar January 2009 SUN Mon Tue Wed Thu Fri Sat 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 21 22 23 24 28 29 30 31 18 19 20 25 26 27 1 2 QP event Examination assistance functions Practical training ...

發布日期: 2009-01-21

File Type: pdf | Size: 2 MB

ETS_Module_A

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: 2016-05-27

File Type: pdf | Size: 3 MB

ETS_Module_A

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發布日期: 2016-05-27

File Type: pdf | Size: 3 MB

FRF-programme

Financial Reporting Forum 2009 Stay tuned for the developments of HKFRS/IFRS 24 April 2009 (Friday) Agenda Time (p.m.) Topic Speakers/Panelists 2:00 to 2:30 Registration 2:30 to 2:40 Welcome address M ...

發布日期: 2009-04-30

File Type: pdf | Size: 40 KB

040422

PROFESSIONAL INTEREST GROUP ACTIVITIES Information Technology Interest Group (ITIG) Evening Seminar Topics : Product presentation & demonstration on PDAs /Smartphone /BlackBerry Date : Thursday, 2 ...

發布日期: 2009-03-19

File Type: pdf | Size: 9 KB

040422

發布日期: 2009-03-19

File Type: pdf | Size: 9 KB

PanelistsReportModCJun18Final

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發布日期: 2019-02-15

File Type: pdf | Size: 206 KB

Panelists_Report_Mod_C_(Jun_18)_Final

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File Type: pdf | Size: 206 KB

Panelists_Report_Mod_D_(Dec_16)_Final

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File Type: pdf | Size: 214 KB

Panelists Report_Module A (Dec 15)_Final

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File Type: pdf | Size: 218 KB

gMPFLSP

1 The guidance below was developed by the Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute of Certified Public Accountants (HKICPA) and is for general reference only. The HKIC ...

File Type: pdf | Size: 1 MB

update030

Update No. 30 (Issued June 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages and replace with the new pages Revised contents pages ...

發布日期: 2019-03-25

File Type: pdf | Size: 701 KB

HKICPA Membership Survey 2016

2 0 1 6 M E M B E R S H I P S U R V E YHong Kong Institute of Certified Public Accountants Dear members, You have been heard. As members of Hong Kong’s sole statutory accounting institute and largest ...

File Type: pdf | Size: 4 MB

qpe-userguide

QP Online Enrolment System – User Guide 1/6 QP Online Enrolment System – User Guide Two Steps Before Using the Online Enrolment System Step 1. Decide the module(s) you want to take. If you are enrolli ...

發布日期: 2009-12-04

File Type: pdf | Size: 972 KB

qpe-userguide

發布日期: 2009-12-04

File Type: pdf | Size: 972 KB

Part 9

Whether to consolidate subsidiary undertakings of an investment entity in Question 5.1: Whether to consolidate subsidiary undertakings of an investment entity in order to comply with section 381(1) of ...

發布日期: 2019-04-18

update280

Update No. 280 (Issued 28 September 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ETH ...

File Type: pdf | Size: 183 KB

20121108_ModuleC_PartII

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發布日期: 2012-11-07

File Type: pdf | Size: 899 KB

3_12_2013_ModuleC_essay

Examination Technique Seminar (Essay) for Module C on Business Assurance Speaker Dr. Fiona Lam 3 December 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Princ ...

發布日期: 2013-12-11

File Type: pdf | Size: 964 KB

ws-wb-sm-nov-dec-

About the Hong Kong Institute of CPAs The Hong Kong Institute of CPAs is the only body authorized by law to register and grant practising certificates to Certified Public Accountants in Hong Kong. The ...

發布日期: 2009-11-13

File Type: pdf | Size: 401 KB

Ren_Dynasty Mooncake 2022 Leaflet

Ren_Dynasty Mooncake 2022 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 折起優惠。如有 ...

File Type: pdf | Size: 1 MB

HKBN Handbill 20230930 CHN

# 計劃詳情： 1) 合約期24 個月2) 計劃須於2023 年9月30 日前成功安裝日前成功安裝日前成功安裝3) 計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑計劃只適用於新安裝戶及指定屋苑4) 送HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE HKBN SAFE 網絡安全防護及毒軟件(3 個裝置) x 6 ) ...

File Type: pdf | Size: 839 KB

2017_MidAutumn_orderform

Order Date:Retail(HK)Promotion(HK)Qty(coupon)Total (HK)Retail(HK)Promotion(HK)Qty(coupon)Total(HK)RecipientAddress:雙黃白蓮蓉月餅[Hot Item]White Lotus Seed Paste Mooncake with Double Egg Yolks242196398378Cou ...

發布日期: 2017-07-04

File Type: pdf | Size: 209 KB

vienna_1208-2

普通話課程Children Putonghua Course /中文寫作班Chinese Writing Course 每班人數Class Size (person) 每堂收費Course Fee /lesson 2 250 /person 3 230 /person 4 – 6 200 /person 兒童英語課程Early Child English Program 每班人數Class Siz ...

發布日期: 2012-08-16

File Type: pdf | Size: 3 MB

fpe_app

Application Deadline: Monday, 5 October 2009 Please read the related article about the Final Examination Revision Course in the Institute’s webpage at www.hkicpa.org.hk\students before you complete th ...

發布日期: 2009-08-14

File Type: pdf | Size: 141 KB

QP_AF200910

發布日期: 2009-08-14

File Type: pdf | Size: 141 KB

Gold Hill - Super Star CNY Order Form 2022

Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)Retail(HK)Promotion(HK)Qty(Coupon)Total(HK)鴻運年糕Chinese Pudding148125瑤柱蘿蔔糕Turnip Cake with Chinese Conpoy148125茶樹菇栗子燉老雞Chicken Double-Stewed Soup with Agrocyb ...

File Type: pdf | Size: 234 KB

Course materials

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發布日期: 2023-07-13

calendar

November 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 5 6 7 8 9 10 114 1 12 13 14 15 16 17 18 22 23 24 29 30 19 20 21 25 26 27 28 QP event Examination assistance functions Practical training fu ...

發布日期: 2007-11-23

File Type: pdf | Size: 1 MB

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hkfrs6

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060406_evening_dis_forum

060406_evening_dis_forum

LP_Module D(6th edition) 585

update307

Associate Level

update099

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Ren_Dynasty Mooncake 2022 Aug Leaflet

Workshop

HKLaw-Mar 2005

FE (Dec 16) Paper I Panelists Report_Final

FE (Dec 16) Paper I Panelists Report_Final_1

FE PI (Dec 2016) Panelists' Report_final

calendar

ETS_Module_A

ETS_Module_A

FRF-programme

040422

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PanelistsReportModCJun18Final

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gMPFLSP

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HKICPA Membership Survey 2016

qpe-userguide

qpe-userguide

Part 9

update280

20121108_ModuleC_PartII

3_12_2013_ModuleC_essay

ws-wb-sm-nov-dec-

ws-wb-sm-nov-dec-v03

ws-wb-sm-nov-dec-v02

ws-wb-sm-nov-dec-v01

Ren_Dynasty Mooncake 2022 Leaflet

HKBN Handbill 20230930 CHN

2017_MidAutumn_orderform

vienna_1208-2

fpe_app

QP_AF200910

Gold Hill - Super Star CNY Order Form 2022

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Flyer_Jun2016_ETS(Rev_3)

Flyer_Jun2016_ETS(Rev_2)_1

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