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SME-FRS_CP-IIcl

Consultation Draft SME-FRS – May 2004 1 CONSULTATION DRAFT SMALL AND MEDIUM-SIZED ENTITY FINANCIAL REPORTING STANDARD (SME-FRS) CONTENTS Section Definitions 1 Presentation of Financial Statements 2 Ac ...

發布日期: 2004-05-17

File Type: pdf | Size: 365 KB

Module 11_LP_Vol 1

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File Type: pdf | Size: 12 MB

I2C_IASed23

May 2006 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 23 Borrowing Costs Comments to be received by 29 September 2006 International Accounting Standards BoardExposure Draft of Proposed AMENDMENTS TO I ...

發布日期: 2006-05-12

File Type: pdf | Size: 329 KB

ED-IASed23

發布日期: 2006-05-12

File Type: pdf | Size: 329 KB

Mod_D_Part_II_Jun2017

1 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 s ...

發布日期: 2017-04-24

File Type: pdf | Size: 1 MB

Mod_D_Part_II_Jun2017

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File Type: pdf | Size: 1 MB

ED_IASB_SME

February 2007 SMEs EXPOSURE DRAFT OF A PROPOSED IFRS for Small and Medium-sized Entities Comments to be received by 1 October 2007 International Accounting Standards BoardExposure Draft INTERNATIONAL ...

發布日期: 2007-02-15

File Type: pdf | Size: 1 MB

ED-IASB-SME

發布日期: 2007-02-15

File Type: pdf | Size: 1 MB

hkfrs16

HKFRS 16 Revised July 2021September 2022 Leases Hong Kong Financial Reporting Standard 16 LEASES Copyright 2 HKFRS 16 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accounta ...

File Type: pdf | Size: 1 MB

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 D 6th Edition Learning Pack_Part 1

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發布日期: 2017-08-29

File Type: pdf | Size: 12 MB

Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 MB

M10 MPS Dec 2023

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發布日期: 2021-10-21

M10 MPS Jun 2021

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發布日期: 2021-04-22

M10 MPS Jun 2021

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發布日期: 2021-04-22

M10 MPS Dec 2023

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發布日期: 2020-11-18

update239

i Update No. 239 (Issued 4 June 2020) This Update relates to the issuance of Covid-19-Related Rent Concessions (Amendment to HKFRS 16 Leases). The amendment exempts lessees from having to consider ind ...

File Type: pdf | Size: 432 KB

020604e

-1 -To: News/Business Editor, 2 June 2004 (For immediate release) HKSA Issues Standards on Financial Instruments The Hong Kong Society of Accountants (HKSA) has today issued two Standards dealing with ...

發布日期: 2004-06-02

File Type: pdf | Size: 171 KB

1_602

Statement 1.602Issued September 2005Effective for insolvency appointmentsmade on or after 1 October 2005Statement 1.602 Insolvency Guidance Note (3) -Preparation of insolvency office-holders’ receipts ...

發布日期: 2005-09-23

File Type: pdf | Size: 157 KB

Module A (5th edition)_Part 1

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File Type: pdf | Size: 9 MB

1_602

Liquidation and Insolvency Guidance Note (3) -Preparation of insolvency practitioners’ receipts and payments accounts Statement 1.602 Statement 1.602 Issued September 2005 Revised July 2020 Effective ...

發布日期: 2019-03-25

File Type: pdf | Size: 348 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: 188 KB

hkas07

Statement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of Cash FlowsStatement of Cash FlowsStatement of Cash Flows Statement of Cash FlowsStatement of C ...

File Type: pdf | Size: 643 KB

Module 9

File Type: pdf | Size: 156 KB

Module 14_LP

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File Type: pdf | Size: 10 MB

hkas37

Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised December 2021 August 2022 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright ...

File Type: pdf | Size: 536 KB

HKAS 37_2023

Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised August 2022May 2024 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright 2 HKAS ...

File Type: pdf | Size: 697 KB

0982C_Decision_16 Dec 2019_redacted

IN Tl-in MATTER OF A Complaint made under section 34(IA) of the Profssional Accountants Ordinance (Cap. 5 0) BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND WONG T ...

File Type: pdf | Size: 807 KB

MPS_A_PartII

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發布日期: 2017-10-30

File Type: pdf | Size: 2 MB

cef-fr-pptnotes

A Refresher Course on Current Financial Reporting Standards 2015 Day 1 Time Topic 09:00 -10:00 Presentation of financial statements 10:00 -11:00 Statement of cash flows 11:00 -11:15 Break 11:15 -12:30 ...

發布日期: 2015-07-16

File Type: pdf | Size: 20 MB

Module D 6th Edition Learning Pack_Part 2

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發布日期: 2017-08-29

File Type: pdf | Size: 10 MB

BDO_16

s Summary On 13 January 2016, the IASB issued IFRS 16 Leases, which supersedes IAS 17 Leases, IFRIC 4 Determining whether an Arrangement contains a Lease, SIC 15 Operating Leases-Incentives and SIC 27 ...

發布日期: 2016-12-15

File Type: pdf | Size: 109 KB

0503

Financial Reporting Standards Committee Meeting summary – March 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 March 2005. Members of the Committee present were: Mes ...

發布日期: 2005-05-04

File Type: pdf | Size: 166 KB

FRSCMS-Mar

發布日期: 2005-05-04

File Type: pdf | Size: 166 KB

hkas28

Investments in Associates Hong Kong Accounting Standard 28 HKAS 28 Revised June 2011July 2012 Effective for annual periods beginning on or after 1 January 2005* *HKAS 28 is applicable for annual perio ...

發布日期: 2019-03-25

File Type: pdf | Size: 314 KB

nas1224

HKAS 12 Revised July 2023 May 2024 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public Accountants ...

File Type: pdf | Size: 935 KB

HKAS 12_2023

HKAS 12 Revised August 2022July 2023 Hong Kong Accounting Standard 12 Income Taxes In July 2023, the Institute issued International Tax Reform-Pillar Two Model Rules (Amendments to HKAS 12). Entities ...

File Type: pdf | Size: 1 MB

730pn21

2 Guidance for Auditors Regarding Preliminary Announcements of Annual Results Practice Note 730 (Revised) * PN 730 (Revised) has been updated due to conforming changes to Hong Kong Standard on Related ...

File Type: pdf | Size: 571 KB

730pn21

File Type: pdf | Size: 571 KB

order_800F_name removed

1 Proceedings No.: D-13-0800F 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 Commit ...

發布日期: 2016-05-31

File Type: pdf | Size: 17 KB

hkas12

HKAS 12 Revised June 2021August 2022 Hong Kong Accounting Standard 12 Income Taxes INCOME TAXES Copyright 2 HKAS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public Accountant ...

File Type: pdf | Size: 942 KB

HKAS40cl

1 EXPOSURE DRAFT Hong Kong Accounting Standard 40 Investment Property 2 Contents Hong Kong Accounting Standard 40 Investment Property paragraphs OBJECTIVE 1 SCOPE 2-4 DEFINITIONS 5-15 RECOGNITION 16-1 ...

發布日期: 2004-06-14

File Type: pdf | Size: 241 KB

ED-ED9-IASB

September 2007 ED9 EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008Exposure Draft ED 9 JOINT ARRANGEMENTS Comments to be received by 11 January 2008ED 9 Joint Arrangem ...

發布日期: 2007-08-31

File Type: pdf | Size: 419 KB

IASB_ED9

發布日期: 2007-08-31

File Type: pdf | Size: 419 KB

Module D (Jun 12)_Answer

Module D (Jun 12)_Answer Module D (June 2012 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Manchester Knitting Limited Calculation of Depreciation Allowance 2010/11 30 ...

File Type: pdf | Size: 147 KB

Module D (Dec 2016)_Answer

Module D (Dec 2016)_Answer Module D (December 2016 Session) Page 1 of 11 SECTION A – CASE QUESTIONS Answer 1 Fantastic HK is not entitled to the deduction for prescribed fixed assets under s.16G(1) of ...

File Type: pdf | Size: 183 KB

hkas27revised

Consolidated and Separate Financial Statements Hong Kong Accounting Standard 27 (Revised) HKAS 27 (Revised) Revised June 2011July 2012 Effective for annual periods beginning on or after 1 July 2009* * ...

發布日期: 2019-03-25

File Type: pdf | Size: 455 KB

MPS_Module D_Part 1_Upload_V1

EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD www.etctraining.com.hk MD Taxation www.etctraining.com.hk Module Preparation Seminar – Agenda • Salaries tax implications on employment income and direct ...

發布日期: 2016-04-21

File Type: pdf | Size: 875 KB

MPS_Module D_Part 1_Upload_V1

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File Type: pdf | Size: 849 KB

Techsource_July 2016_accounting

Copyright 2016 Hong Kong Institute of CPAs. All rights reserved. Autumn 2016 Financial instruments Financial instruments is not only an important topic within the Qualification Programme curriculum b ...

發布日期: 2016-06-29

File Type: pdf | Size: 292 KB

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SME-FRS_CP-IIcl

Module 11_LP_Vol 1

I2C_IASed23

ED-IASed23

Mod_D_Part_II_Jun2017

Mod_D_Part_II_Jun2017

ED_IASB_SME

ED-IASB-SME

hkfrs16

Module A (Dec10)_Answer

Module D 6th Edition Learning Pack_Part 1

Module D Taxation Part 4

M10 MPS Dec 2023

M10 MPS Jun 2021

M10 MPS Jun 2021

M10 MPS Dec 2023

update239

020604e

1_602

Module A (5th edition)_Part 1

1_602

Module 9

hkas07

Module 9

Module 14_LP

hkas37

HKAS 37_2023

0982C_Decision_16 Dec 2019_redacted

MPS_A_PartII

cef-fr-pptnotes

Module D 6th Edition Learning Pack_Part 2

BDO_16

0503

FRSCMS-Mar

hkas28

nas1224

HKAS 12_2023

730pn21

730pn21

order_800F_name removed

hkas12

HKAS40cl

ED-ED9-IASB

IASB_ED9

Module D (Jun 12)_Answer

Module D (Dec 2016)_Answer

hkas27revised

MPS_Module D_Part 1_Upload_V1

MPS_Module D_Part 1_Upload_V1

Techsource_July 2016_accounting