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i2c-iesba-2010-2012

8 April 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ON ...

發布日期: 2010-04-12

File Type: pdf | Size: 277 KB

ed_ias36

Exposure Draft ED/2013/1 January 2013 Comments to be received by 19 March 2013 Recoverable Amount Disclosures for Non-Financial Assets Proposed Amendments to IAS 36Recoverable Amount Disclosures for N ...

發布日期: 2013-01-18

File Type: pdf | Size: 143 KB

sas700

SAS 700 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 700 ENGAGEMENTS TO REVIEW INTERIM FINANCIAL REPORTS (Issued July 2000; revised August 2001, September 2004 (name change) and revised March ...

發布日期: 2007-03-30

File Type: pdf | Size: 101 KB

update117

i Update No. 117 (Issued 6 June 2012) This Update contains: Annual Improvements 2009-2011 Cycle Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the exis ...

發布日期: 2019-03-25

File Type: pdf | Size: 1 MB

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

ppt

1 A Refresher Course on Current Auditing Standards Day 1 Time Topic 8:30 -9:00 Registration 9:00 -9:50 Preliminary engagement activities and overall audit strategy 9:50 -10:30 Understanding the entity ...

發布日期: 2014-03-05

File Type: pdf | Size: 20 MB

1108

Page 1 of 3 Financial Reporting Standards Committee Meeting summary – November 2008 The Institute’s Financial Reporting Standards Committee (Committee) met on 7 November 2008. Members of the Committee ...

發布日期: 2008-12-12

File Type: pdf | Size: 43 KB

FRSCMS-Nov

發布日期: 2008-12-12

File Type: pdf | Size: 43 KB

ED-D12

IFRIC DRAFT INTERPRETATION D12 Service Concession Arrangements— Determining the Accounting Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 ...

發布日期: 2005-02-24

File Type: pdf | Size: 131 KB

TechWatch 185

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

發布日期: 2018-03-12

File Type: pdf | Size: 311 KB

Module B (Jun 13)_Answer

Module B (Jun 13)_Answer Module B (June 2013 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Board of Directors From: Stephen So, Finance Manager Date: xxxxxxx Subject: WACC for LEDEH ...

File Type: pdf | Size: 189 KB

npn830mkpdf

PN 830 (Revised) Issued December 2014; revised April 2016, revised December 2018, March 2020 Reports by the Auditor under the Banking Ordinance Practice Note 830 (Revised) Effective for reporting peri ...

File Type: pdf | Size: 920 KB

Topic5

1 Questions and answers relating to consolidated and company level financial statements prepared under Part 9 of the new CO (Cap. 622) Topic 5 Investment entities Question 5.1: Whether to consolidate ...

發布日期: 2015-06-19

File Type: pdf | Size: 252 KB

70122

Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...

File Type: pdf | Size: 635 KB

hksa70615

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report Hong Kong Standard on Auditing 706 (Revised) Effective for audits of financial statements for periods endi ...

發布日期: 2019-03-25

File Type: pdf | Size: 547 KB

ed_ias1

March 2014 Exposure Draft ED/2014/1 Comments to be received by 23 July 2014 Disclosure Initiative Proposed amendments to IAS 1Disclosure Initiative (Proposed amendments to IAS 1) Comments to be receiv ...

發布日期: 2014-03-25

File Type: pdf | Size: 195 KB

Module D (Dec 14)_Answer

Module D (Dec 14)_Answer Module D (December 2014 Session) 1 of 11 SECTION A – CASE QUESTIONS Answer 1(a) The relevant sums are computed as follows: HK (1) Carriage of goods and passengers shipped in H ...

File Type: pdf | Size: 258 KB

8601pned20

30 June 2020 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE ED Practice Note 860.1 (Revised) The Audit of Retirement ...

File Type: pdf | Size: 1 MB

AppendixD

Appendix D The Practical Experience Competence GridThe Practical Experience Competence Grid Summary of Technical Competences Financial Accounting and Reporting Audit and Assurance Taxation Management ...

發布日期: 2017-01-04

File Type: pdf | Size: 2 MB

appendixd

發布日期: 2017-01-04

File Type: pdf | Size: 2 MB

Milford Leaflet & Order form_20160822

Milford Leaflet & Order form_20160822 *保健食品並不能代替日常食品及健康的生活習慣, 如症狀持續, 請立即求醫治理。[退貨/售後服務] -所有原廠正貨，一經拆開包裝，所有貨品不接受要求換貨或退款。-如有任何爭議, Milford Nutriproducts (HK) Ltd./美宜峰健康食品(香港)有限公司保留最終決定權。[送貨安排] * 送貨目的地為 ...

File Type: pdf | Size: 6 MB

ED2_Basic

Basis for Conclusions on Exposure Draft ED 2 SHARE-BASED PAYMENT Comments to be received by 7 March 2003 ED 2 SHARE-BASED PAYMENT BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT NOVEMBER 2002 Copyright IASCF ...

發布日期: 2002-10-21

File Type: pdf | Size: 498 KB

Web_Shangri-La Shenzhen_20160428_2

Shangri-La Hotel, Shenzhen is pleased to offer special discount to our members with details as follows: EElliiggiibbllee UUsseerrss HKICPA members, International Affiliates, GAA members and registered ...

發布日期: 2016-04-28

File Type: pdf | Size: 122 KB

Full_proposal2017-18

Tax policy and budget proposals Joining the Dots …Connecting the tax system with the needs of the economy and the community 2017 -181 Taxation Faculty Executive Committee 2016 Chair: Anthony Tam Deput ...

發布日期: 2017-01-10

File Type: pdf | Size: 367 KB

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搜尋結果對於 "%EC%8B%A0%EC%9B%94%EB%8F%99%20%EB%A7%9B%EC%A7%91%E3%80%90%EC%B9%B4%ED%86%A1:ZA31%E3%80%91%E2%86%90%EC%84%B8%EC%A2%85%EB%82%98%ED%8C%8C%EB%9D%BC" : 1531 - 1560 of 10731

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i2c-iesba-2010-2012

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sas700

update117

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ppt

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Module B (Jun 13)_Answer

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Web_Shangri-La Shenzhen_20160428

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i2c-iesba-2010-2012

ed_ias36

sas700

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ppt

1108

FRSCMS-Nov

ED-D12

TechWatch 185

Module B (Jun 13)_Answer

npn830mkpdf

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70122

hksa70615

ed_ias1

Module D (Dec 14)_Answer

8601pned20

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appendixd

Milford Leaflet & Order form_20160822

ED2_Basic

Web_Shangri-La Shenzhen_20160428_2

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Web_Shangri-La Shenzhen_20160428

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Full_proposal2017-18

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Budget Prpsls 2017-18(submission)170110_full set