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ETS_Module C

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: 2017-11-16

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ETS_Module C

發布日期: 2017-05-09

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PPT_CFIG170220

The fastest growing segment of the capital markets Green Bonds Jonathan Drew February 2017 PUBLIC2What is a Green Bond?Green Bond Principles1.Use of proceedsEligible Project Categories •Renewable ener ...

發布日期: 2017-02-17

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15 11 HKICPA Member Christmas Promotion

HKICPA Member Christmas Seasonal Offer Gemini GFW10 Electric Foot Warmer Original: 798 Special: 298 ‧Soft micro plush cover ‧ Controller with 3 adjustable temperature settings and level indicator ‧ ...

發布日期: 2015-11-04

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20141016_MPS_D_S1

Module Preparation Seminar on Major or Difficult Syllabus Topics (Part I) TAX ADMINISTRATION SPEAKER: MS NOEL LEUNG 1 Administration procedures under the IRO •Overview •Returns and record keeping •Ass ...

發布日期: 2014-10-17

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Knafo JOA Article on GAA Succession Planning Survery Results - November

Succession Challenges for U. S. CPA Firms to Tackle Global Accounting Alliance survey shows the need for practice-continuation planning is reaching a critical point. by Jim Knafo, CPA, CGMA, and Anita ...

發布日期: 2014-10-06

File Type: pdf | Size: 3 MB

Module A 20140430 upload

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發布日期: 2014-05-15

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itc-improving-auditors-report

11 October 2012 Our Ref.: C/AASC International Auditing and Assurance Standards Board 529 Fifth Avenue, 6th Floor New York, 10017 USA Dear Sirs, IAASB's Invitation to Comment: Improving the Audito ...

發布日期: 2012-10-12

File Type: pdf | Size: 222 KB

sub_aud

發布日期: 2012-10-12

File Type: pdf | Size: 222 KB

FD

ACCOUNTANCYMAGAZINE.COM OCTOBER 2009 29 FTSE 100 PAY SURVEY ANALYSIS THE BIG SQUEEZE Our latest survey of the remuneration packages paid to finance directors in the FTSE 100 companies clearly show ...

發布日期: 2009-09-30

File Type: pdf | Size: 187 KB

techwatch78

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

發布日期: 2009-04-15

File Type: pdf | Size: 371 KB

techwatch70

發布日期: 2008-08-05

File Type: pdf | Size: 339 KB

300603

-1 ----BY FAX AND BY POST (2524 4860) Your Ref.: L/M No. (7) to SC 101/16/28 30 June 2003 Our Ref.: C/IPC, M Mr. Christopher C. Chan Registrar, Registrar’s Chambers, High Court, 38 Queensway, Hong Kon ...

發布日期: 2004-06-10

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interpretation14

Interpretation 14 (June 2002) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 14 Evaluating the Substance o ...

發布日期: 2004-05-28

File Type: pdf | Size: 105 KB

submission_300603

發布日期: 2004-05-10

File Type: pdf | Size: 171 KB

Composition_of_Committees

74 H O N G K O N G S O C I E T Y O F A C C O U N T A N T S ! " # * Non-HKSA member !"#!!% !Composition of Committees STATUTORY COMMITTEES !" 1. Disciplinary Panel ! 1) Gabriel Ricardo D ...

發布日期: 2003-11-13

File Type: pdf | Size: 2 MB

taxation_bills

-1 ----BY FAX AND BY POST (2524 4860) Your Ref.: L/M No. (7) to SC 101/16/28 30 June 2003 Our Ref.: C/IPC, Mr. Christopher C. Chan Registrar, Registrar's Chambers, High Court, 38 Queensway, Hong K ...

發布日期: 2003-07-11

File Type: pdf | Size: 270 KB

iasb-ed3

By air-mail and e-mail Our. Ref.: C/FASC 4 April 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft ED 3 Business Combinations ...

發布日期: 2003-04-11

File Type: pdf | Size: 51 KB

11composition of Comm

Hong Kong Society of Accountants • Composition of Committees 62 STATUTORY COMMITTEES 1. Disciplinary Panel 1) Gabriel Ricardo Dias Azedo 2) Arif Barma * (since April 2002 ) 3) Antonio J. ...

發布日期: 2002-11-15

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Ipsas1-5

BY FAX AND BY POST (002 1212286 9570) Our Ref: C/PSIG, M1309 2 March 1999 The Director -General, International Federation of Accountants, 535 Fifth Avenue, 26th Floor, New York, New York 10017, U.S.A. ...

發布日期: 2000-07-12

File Type: pdf | Size: 27 KB

Ipsas1-5

發布日期: 2000-07-12

File Type: pdf | Size: 27 KB

Module A (Dec 14)_Answer

Module A (Dec 14)_Answer Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : d ...

File Type: pdf | Size: 587 KB

Module A (Dec 14)_Answer_1

Module A (Dec 14)_Answer_1 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...

File Type: pdf | Size: 587 KB

Module A (Dec 14)_Answer_2

Module A (Dec 14)_Answer_2 Module A (December 2014 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 To : Ms. Manni Tam, Director From : Yvonne Lam, Accounting Manager Date : ...

File Type: pdf | Size: 587 KB

QPCAC2017_Case_Background_and_Questions_Final(HK)

QPCAC2017_Case_Background_and_Questions_Final(HK) 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in Hong Kong, selling t ...

File Type: pdf | Size: 185 KB

COVID-19 disclosure by listed companies

Hong Kong Institute of CPAs COVID-19 disclosure by listed companies: A research study January 2021The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register ...

File Type: pdf | Size: 784 KB

0817

1 Page Date: August 19, 2019 Standard Setting Department Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Dear Sir/Madam, Th ...

File Type: pdf | Size: 221 KB

COVID-19_Pandemic_Survey_for_PAIBs

The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register certified public accountants and grant practising certificates in Hong Kong. The Institute has mo ...

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FE (Jun 18) Paper II_Answer

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File Type: pdf | Size: 383 KB

QP Case Competition 2017_Case Background and Questions_Final (PRC)_1

QP Case Competition 2017_Case Background and Questions_Final (PRC)_1 1 Case Background and Questions Telly Toys Limited Overview Tim Yeung and his wife May began their business about 25 years ago in H ...

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ETS_Module C

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ETS_Module C

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1251O_1April2019_edited

\ ., IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance (Cap. 50) Between PROCEEDINGS No. : D-17.12sio THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFI ...

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Module 3

Qualification Programme Module 3 Business Economics Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions a ...

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Module 3

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Best written report 2021

HKICPA Business Case Competition 2021 Business Proposal Catalogue 1 Summary of the Report .................................... 1 2 Business Analysis ............................................. 1 2.1 ...

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Module D 6th Edition Learning Pack_Part 3

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發布日期: 2017-08-29

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ed_gpd

IFRS Standards Exposure Draft ED/2019/7 December 2019 Comments to be received by 30 June 2020 General Presentation and DisclosuresExposure Draft General Presentation and Disclosures Comments to be rec ...

File Type: pdf | Size: 543 KB

ssap12

SSAP 12 (August 2002) 1 SSAP 12 STATEMENT OF STANDARD ACCOUNTING PRACTICE 12 INCOME TAXES (Issued August 2002) Contents Paragraphs OBJECTIVE SCOPE 1 -4 DEFINITIONS 5 -11 Tax Base 7 -11 RECOGNITION OF ...

發布日期: 2004-05-28

File Type: pdf | Size: 334 KB

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ETS_Module C

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PPT_CFIG170220

15 11 HKICPA Member Christmas Promotion

20141016_MPS_D_S1

Knafo JOA Article on GAA Succession Planning Survery Results - November

Module A 20140430 upload

itc-improving-auditors-report

sub_aud

FD

techwatch78

techwatch70

300603

interpretation14

submission_300603

Composition_of_Committees

taxation_bills

iasb-ed3

11composition of Comm

Ipsas1-5

Ipsas1-5

Module A (Dec 14)_Answer

Module A (Dec 14)_Answer_1

Module A (Dec 14)_Answer_2

QPCAC2017_Case_Background_and_Questions_Final(HK)

COVID-19 disclosure by listed companies

0817

COVID-19_Pandemic_Survey_for_PAIBs

FE (Jun 18) Paper II_Answer

QP Case Competition 2017_Case Background and Questions_Final (PRC)_1

ETS_Module C

ETS_Module C

1251O_1April2019_edited

Module 3

Module 3

Best written report 2021

COVID-19_Pandemic_Survey_for_PAIBs

COVID-19 Pandemic Survey for PAIBs

Best written report 2021

Best written report 2021

COVID-19 Pandemic Survey for PAIBs

Module D 6th Edition Learning Pack_Part 3

ed_gpd

ssap12

Financial statements

hkas40

Financial Statements

Financial Statements

HKAS 40_2023

framework