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D-15-1095F_Pan China_Edited

IN T}re MATTER OF A Complaint made 11nder Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33 ...

發布日期: 2017-05-19

File Type: pdf | Size: 549 KB

Exam Technique Seminar_Module B

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發布日期: 2015-11-04

File Type: pdf | Size: 1013 KB

Proceedings No.: D-13-0825F IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (the “PAO”) and referred to the Disciplinary Committe ...

發布日期: 2015-01-22

File Type: pdf | Size: 67 KB

Business Report Writing_Mabel Chan

HKICPA Accounting and Business Management Case Competition (Secondary School Group) 2014-2015 1HKICPA Accounting and Business Management Case Competition 2014-2015 Dr. Mable Chan Lecturer Department o ...

發布日期: 2014-11-17

File Type: pdf | Size: 932 KB

techwatch101

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: 2011-03-08

File Type: pdf | Size: 531 KB

techwatch101

發布日期: 2011-03-08

File Type: pdf | Size: 531 KB

techwatch75

Issue 75 • December 2008TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past ...

發布日期: 2009-01-08

File Type: pdf | Size: 232 KB

Submission_IASB_Preliminary_views_Insurance

Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 26 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB D ...

發布日期: 2007-11-30

File Type: pdf | Size: 134 KB

hksa570

GOING CONCERN 1 ED/HKSA 570 HONG KONG STANDARD ON AUDITING 570 GOING CONCERN (Effective for audits of financial statements for periods beginning on or after 15 December 2004) CONTENTS Paragraphs Intro ...

發布日期: 2004-11-16

File Type: pdf | Size: 140 KB

hksa570

發布日期: 2004-11-16

File Type: pdf | Size: 140 KB

Module C (Jun 16)_Answer

Module C (Jun 16)_Answer Module C (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Control activities that are relevant to an audit are: -Control activities th ...

File Type: pdf | Size: 274 KB

Module C (Jun 16)_Answer_1

Module C (Jun 16)_Answer_1 Module C (June 2016 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Control activities that are relevant to an audit are: -Control activities ...

File Type: pdf | Size: 274 KB

ed_annual1820

IFRS Standards Exposure Draft ED/2019/2 May 2019 Comments to be received by 20 August 2019 Annual Improvements to IFRS Standards 2018–2020Exposure Draft Annual Improvements to IFRS Standards 2018–2020 ...

File Type: pdf | Size: 206 KB

CB2019

HKICPA POCKET SUMMARY Implementing HKFRS 17 Insurance Contracts Contract Boundary January 2019CONTENTS 1. Introduction 2. Level of aggregation 3. What is a contract boundary and why is it important 4. ...

File Type: pdf | Size: 4 MB

ETS_Module A_final

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File Type: pdf | Size: 1 MB

BCUCC19

Common control combinations -How they were reported in Hong Kong STANDARD SETTINGHong Kong Institute of CPAs Common control combinations -how they were reported in Hong Kong Page 1 of 15 CONTENTS Page ...

File Type: pdf | Size: 424 KB

ed_ias37

IFRS Standards Exposure Draft ED/2018/2 December 2018 Comments to be received by 15 April 2019 Onerous Contracts— Cost of Fulfilling a Contract Proposed amendments to IAS 37Onerous Contracts—Cost of F ...

File Type: pdf | Size: 165 KB

update175

Update No. 175 (Issued 29 September 2015) This Update relates to the publication of: Hong Kong Financial Reporting Standard for Private Entities Document Reference and Title Instructions Explanations ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

hksa810cfd

Engagements to Report on Summary Financial Statements Hong Kong Standard on Auditing 810 HKSA 810 Issued October 2009; revised March 2011, September 2014* Effective for engagements for periods beginni ...

發布日期: 2019-03-25

File Type: pdf | Size: 573 KB

hkfrs8

Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised November 2016August 2022 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Cer ...

發布日期: 2019-03-25

File Type: pdf | Size: 1000 KB

Module D_MPS_Part 2

Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...

發布日期: 2015-10-28

File Type: pdf | Size: 1 MB

Module D_MPS_Part 2

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File Type: pdf | Size: 1 MB

JudgesReport221124_Final

1 Hong Kong Institute of CPAs Best Corporate Governance and ESG Awards 2022 Judges' Report * All sponsors are listed in alphabetical order. Best Corporate Governance and ESG Awards 2022最佳企業管治及ESG大 ...

File Type: pdf | Size: 11 MB

HKFRS 8_2023

Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised August 2022May 2024 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certifie ...

File Type: pdf | Size: 1 MB

HKFRS 5_2023

Non-current Assets Held for Sale and Discontinued Operations Hong Kong Financial Reporting Standard 5 HKFRS 5 Revised August 2022May 2024 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS ...

File Type: pdf | Size: 581 KB

hkas17

Leases Hong Kong Accounting Standard 17 HKAS 17 Revised January 2017September 2018 HKAS 17 Copyright 2 COPYRIGHT Copyright 2018 Hong Kong Institute of Certified Public Accountants This Hong Kong Fin ...

發布日期: 2019-03-25

File Type: pdf | Size: 389 KB

update186

i Update No. 186 (Issued 29 June 2016) This Update relates to the issuance of: Disclosure Initiative (Amendments to HKAS 7 Statement of Cash Flows); and Recognition of Deferred Tax Assets for Unreal ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

ETS_Module D

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: 2017-05-08

File Type: pdf | Size: 1 MB

ed201508

Exposure Draft ED/2015/8 October 2015 Comments to be received by 26 February 2016 IFRS Practice Statement: Application of Materiality to Financial StatementsExposure Draft IFRS Practice Statement Appl ...

發布日期: 2015-10-28

File Type: pdf | Size: 219 KB

20150528_ETSII_D

FTMS HKICPA QP Module D – Taxation Hong Kong Exam technique seminar on Section B June 2015 These notes/materials are prepared by FTMS Lecturing Team. FTMS Copyright reserved. 2 1. Exam Techniques Befo ...

發布日期: 2015-05-29

File Type: pdf | Size: 2 MB

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D-15-1095F_Pan China_Edited

Exam Technique Seminar_Module B

order_0108

Business Report Writing_Mabel Chan

techwatch101

techwatch101

techwatch75

Submission_IASB_Preliminary_views_Insurance

hksa570

hksa570

Module C (Jun 16)_Answer

Module C (Jun 16)_Answer_1

ed_annual1820

CB2019

ETS_Module A_final

BCUCC19

ed_ias37

update175

hksa810cfd

hkfrs8

Module D_MPS_Part 2

Module D_MPS_Part 2

JudgesReport221124_Final

HKFRS 8_2023

HKFRS 5_2023

hkas17

update186

ETS_Module D

ed201508

20150528_ETSII_D