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File Type: pdf | Size: 216 KB

ig_FICE

Illustrative Examples and Implementation Guidance on Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 Inter ...

ED_FSP

International Accounting Standards Board October 2008 DISCUSSION PAPER Preliminary Views on Financial Statement Presentation Comments to be submitted by 14 April 2009 Discussion Paper Preliminary View ...

發布日期: 2008-10-16

File Type: pdf | Size: 423 KB

Amdments_IAS 39andIFRS 7

October 2008 Reclassification of Financial Assets Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures IAS 39 & IFRS 7 AmendmentsRe ...

發布日期: 2008-10-14

aatb6_2108

Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021 This Technical B ...

File Type: pdf | Size: 3 MB

ab4

AB 4 Revised March 2022 July 2024 Guidance on the Determination of Realised Profits and Losses in the Context of Distributions under the Hong Kong Companies Ordinance Accounting Bulletin 4 This Accoun ...

發布日期: 2019-03-25

File Type: pdf | Size: 846 KB

Module A_Part 2

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發布日期: 2015-11-03

File Type: pdf | Size: 3 MB

Module B student notes ws 2(June 2012)

Module B student notes ws 2(June 2012) Student Notes Module B (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction P ...

File Type: pdf | Size: 753 KB

Circular_GK121027_2

Go – Karting in Shenzhen The Institute is organising another go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-tim ...

發布日期: 2012-09-14

File Type: pdf | Size: 301 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

Module D_MPS_Part 2

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File Type: pdf | Size: 685 KB

M11 Pilot Paper

Qualification Programme Module 11 Financial Reporting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulso ...

module_b_20121009

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發布日期: 2012-10-17

File Type: pdf | Size: 2 MB

newbooks_feb15

New Books in Library (February 2015) Auditing Title /Author(s): GAAS guide : a comprehensive restatement of standards for auditing, attestation, compilation, and review. ISBN: 9780808038238 Publisher: ...

發布日期: 2015-02-11

File Type: pdf | Size: 262 KB

2022 Level 1 Case QuestionsChiFinal

香港會計師公會會計及商業管理個案比賽2022-23 (第一級別) 香港會計師公會會計及商業管理個案比賽2022-23 (第一級別) 1 個案背景嘉里物流聯網有限公司（KLN）連同其附屬公司（下稱「集團」）是亞洲領先的物流服務供應商，其主要業務有(i) 綜合物流（IL）服務，包括儲存及增值服務、卡車運輸和配送、退貨管理以及各種輔助服務，其服務區域以亞洲為主；(ii) 國際貨運（IFF）服務，利用空 ...

File Type: pdf | Size: 856 KB

243

1 Minutes of the rd meeting of the Financial Reporting Standards Committee held on Tuesday, 29 May 2018 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F. ...

發布日期: 2018-07-31

File Type: pdf | Size: 249 KB

IFAC Update December 2012

Subject: Having trouble viewing this email? View the online version here. December 2012 1. IFAC CEO and President Named Top Influencers in the Accountancy Profession 2. IFAC Issues Policy Position Pa ...

發布日期: 2013-01-16

File Type: pdf | Size: 284 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

hksa501

AUDIT EVIDENCE—ADDITIONAL CONSIDERATIONS FOR SPECIFIC ITEMS 1 ED/HKSA 501 HONG KONG STANDARD ON AUDITING 501 AUDIT EVIDENCE—ADDITIONAL CONSIDERATIONS FOR SPECIFIC ITEMS (Effective for audits of financ ...

File Type: pdf | Size: 107 KB

hksa501

File Type: pdf | Size: 107 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) ...

File Type: pdf | Size: 119 KB

hksa580

File Type: pdf | Size: 119 KB

Reference_2015_Full_Report_Eng_1

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...

Reference_2015_Full_Report_Chi_1

Reference_2015_Full_Report_Chi

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...

Reference_2015_Full_Report_Eng

ed__susec

International Ethics Standards Board for Accountants Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions t ...

File Type: pdf | Size: 330 KB

Module 8

Qualification Programme Module 8 Principles of Auditing Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions ...

Module 5

Qualification Programme Module 5 Information Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questio ...

File Type: pdf | Size: 128 KB

Module 5

File Type: pdf | Size: 162 KB

D-09-0426O

Proceedings No.:D-09-0426-0 IN THE MATTER OF Complaints made under sections 34(1)(a) and 34(1)(A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Cert ...

發布日期: 2013-02-08

File Type: pdf | Size: 480 KB

order-reasons-0926

發布日期: 2013-02-08

File Type: pdf | Size: 480 KB

pr-kkyuen-e

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (HONG KONG, 9 December 2011) — A Disciplinary Committee of ...

發布日期: 2011-12-09

File Type: pdf | Size: 111 KB

satmeetingnotes2015_EN

Meeting notes The State Administration of Taxation and The Hong Kong Institute of Certified Public Accountants 2015 This material is intended for use of Institute members and students and Taxation Fac ...

發布日期: 2016-04-27

File Type: pdf | Size: 582 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 ...