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sas150

SAS 150 (December 00) 1 STATEMENT OF AUDITING STANDARDS 150 SUBSEQUENT EVENTS (Effective for audits of financial statements for periods beginning before 15 December 2004)* Contents Paragraphs Introduc ...

發布日期: 2005-06-30

File Type: pdf | Size: 36 KB

sas120

SAS 120 (August 01) 1 STATEMENT OF AUDITING STANDARDS 120 CONSIDERATION OF LAWS AND REGULATIONS IN AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial statements for periods beginning ...

發布日期: 2005-06-30

File Type: pdf | Size: 39 KB

sas401

SAS 401 (revised August 01) 1 STATEMENT OF AUDITING STANDARDS 401 AUDIT EVIDENCE -CONSIDERATIONS FOR SPECIFIC ITEMS (Effective for audits of financial statements for periods beginning before 15 Decemb ...

發布日期: 2005-06-30

File Type: pdf | Size: 40 KB

ed-sas730

Exposure Draft (ED) of Proposed Statement of Auditing Standards (SAS) 730 “The examination of prospective financial information” Comments to be received by 31 July 2002 Issued by the Auditing and Assu ...

發布日期: 2002-06-03

File Type: pdf | Size: 966 KB

ed-sas730

發布日期: 2002-06-03

File Type: pdf | Size: 966 KB

pn851

PN 851 (April 01) 1 PRACTICE NOTE 851 REVIEW OF THE ANNUAL FINANCIAL REPORTS OF NON-GOVERNMENTAL ORGANISATIONS (Issued April 2001; revised September 2004 (name change)) Contents Paragraphs Introductio ...

File Type: pdf | Size: 131 KB

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong HK Institute of Certified Public Accountants 2016 Annual Dinner on 7 December 2016 "Lest We Forget" President, Members, G ...

發布日期: 2016-12-23

File Type: pdf | Size: 289 KB

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong_1

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong_1 HK Institute of Certified Public Accountants 2016 Annual Dinner on 7 December 2016 "Lest We Forget" President, Members, ...

發布日期: 2016-12-23

File Type: pdf | Size: 289 KB

HK(IFRIC)-Int 6 Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment

HKIFRICInt 6 Liabilities arising from Participating in a Specific Market Waste Electrical and Ele 220926090356-26e3b506a6eb2decf26d6240f3c9afe5 220926090356 26e3b506a6eb2decf26d6240f3c9afe5 93745919 d ...

發布日期: 2018-09-01

HK(IFRIC)-Int 14 HKAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

HKIFRICInt 14 HKAS 19 The Limit on a Defined Benefit Asset Minimum Funding Requirements and their I 93745525 220926083720 220926083720-27e99a47e01414a23a75a5ea567ba1d2 37530941/93745525 0541c2b4f8ec4a ...

發布日期: 2016-11-01

HK(SIC)-Int 25 Income taxes - Changes in the Tax Status of an Entity or its Shareholders

HKSICInt 25 Income taxes Changes in the Tax Status of an Entity or its Shareholders 220926082732 fbfb697dd41a4f169e6e1b9b584b17cf_20220926162731 220926082732-fb1bbdcbf1320ddffa03e5c0965995d5 fb1bbdcbf ...

發布日期: 2010-08-01

orderform

Name: Address: (Please fill in this return mailing label) For Institute Use Only Ref. no.: Receipt no.: Receipt date: Remarks: Issued by: This fabulous box set includes two books, May Moon and the Sec ...

發布日期: 2015-11-09

File Type: pdf | Size: 330 KB

AT-HK Taxation Sample Question_181004

APTITUDE TEST Hong Kong Taxation . . Time Allowed 1 hour 45 minutes Multiple Choice Questions 100 Marks All questions are compulsory Do not open this question paper until instructed by the supervisor ...

File Type: pdf | Size: 220 KB

AT-Taxation Sample Question_181004

發布日期: 2018-10-04

File Type: pdf | Size: 220 KB

Module B (Dec 2017)_Answer

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File Type: pdf | Size: 216 KB

update279

i Update No. 279 (Issued 27 September 2022) This Update relates to the following: (i) Financial reporting standards included in Section 1 of Volume II are updated for editorial corrections. (ii) The G ...

File Type: pdf | Size: 237 KB

Module A (Dec10)_Answer

Module A (Dec10)_Answer Module A (December 2010 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Wong, Director of PPY From: Tommy Lau, Accounting Manager, PPY c.c.: Renee Ho ...

File Type: pdf | Size: 306 KB

Module 9

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...

File Type: pdf | Size: 156 KB

Module 9

File Type: pdf | Size: 188 KB

acca&bpp

acca&bpp HONG KONG SOCIETY OF ACCOUNTANTS 21 November 2001 Purchase of ACCA and BPP Series Name: _____________________ Student Reg. No.: _______________________ Date: _______________________ NEW S ...

File Type: pdf | Size: 12 KB

HKAS 12 Income Taxes

How to calculate the average tax rate for deferred tax purposes in the financial How to calculate the average tax rate (Footnote 3) for deferred tax purposes in the financial statements under the two- ...

發布日期: 2019-01-25

Module 1

Qualification Programme Module 1 Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions are comp ...

File Type: pdf | Size: 128 KB

Module 1

File Type: pdf | Size: 165 KB

Module 6

Qualification Programme Module 6 Financial Accounting Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN question ...

File Type: pdf | Size: 858 KB

HK_20182

Credit Card Authorization Form To settle the QP enrolment fee(s) for December 2018 Session by instalments, please charge my VISA /MasterCard for the item(s) specified below: Module Enrolment Fee Date ...

File Type: pdf | Size: 35 KB

Module 2

Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TWENTY questions are compulsory Section B – Written Questions 80 Marks All FOUR questions are ...

File Type: pdf | Size: 134 KB

Module 2

File Type: pdf | Size: 169 KB

Module A (Dec 12)_Answer

Module A (Dec 12)_Answer Module A (December 2012 Session) Page 1 of 15 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Ms. Pindy Lee, Director of APE From : Charmaine Yuen, Accounting Manager Date : ...

File Type: pdf | Size: 302 KB

Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer_1 Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as a ...

File Type: pdf | Size: 472 KB

Module A (Jun 2016)_Answer

Module A (Jun 2016)_Answer Module A (June 2016 Session) Page 1 of 14 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Worksheet for the Consolidated Statement of Financial Position of RUBY as at ...

File Type: pdf | Size: 473 KB

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sas150

sas120

sas401

ed-sas730

ed-sas730

pn851

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong

HK Institute of CPA Annual Dinner - Lest We Forget by LAM Woon Kwong_1

HK(IFRIC)-Int 6 Liabilities arising from Participating in a Specific Market - Waste Electrical and Electronic Equipment

HK(IFRIC)-Int 14 HKAS 19 - The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

HK(SIC)-Int 25 Income taxes - Changes in the Tax Status of an Entity or its Shareholders

orderform

AT-HK Taxation Sample Question_181004

AT-Taxation Sample Question_181004

Module B (Dec 2017)_Answer

update279

Module A (Dec10)_Answer

Module 9

Module 9

acca&bpp

HKAS 12 Income Taxes

Module 1

Module 1

Module 6

HK_20182

Module 2

Module 2

Module A (Dec 12)_Answer

Module A (Jun 2016)_Answer_1

Module A (Jun 2016)_Answer