update031
Update No. 31 (Issued July 2006) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Insert revised page 1 and discard the replaced page HONG KONG STANDARDS ON QUA ...
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Financial_Statements
-33.5 -33.5 -34.0 -34.0 -33.5 Hong Kong Institute of Certified Public Accountants Financial statements 2010 Financial Statements 2010 Financial Statements 2010 1 Contents The Group and the Institute I ...
Eng_Financial_statements_2019
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em__susec
International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...
hk(ifric)-int 17
Distributions of Non-cash Assets to Owners HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRI ...
MPS_D_PartI
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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 ...
MPS_D_PartI
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 ...
ETS-FE
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ETS_Module D_final
Disclaimer 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 pur ...
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ETS_Module D
Disclaimer 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 pu ...
MPS_B_PartII
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 ...
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D-15-1033F1065F1081F_Serve Order_31Jan2018_edited
IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3) of the F ...
ETS_Module B
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ETS-FE
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ETS-FE_20170330_Final
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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 ...
Module A_Part 2
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Sharing Forum_FE_0326
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20130506_module d_case
Examination Technique Seminar on Section A (Case) for Module D on Taxation Speaker Dr. Fiona Lam 6 May 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal ...
aossg
20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...
pr20110223-e
1 Hong Kong Institute of CPAs says government's budget wins marks for community care but lacks measures on business Housing and environment, two top issues, get short shift (Hong Kong, 23 February ...
smp-forum-asc-oct
1 Steve Ong Director, Standard Setting Hong Kong Institute of CPAs SMP Forum Thursday, 8 October 2009 Update to Clarified Pronouncements on Auditing (Clarity Project) Chris Joy Executive Director Hong ...
IC-ISRE2400
October 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IAASB CONSULTATION PAPER DEVELOPED BY NATIONAL AUDITING STANDARD SETTERS Consultation ...
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摘錄自中國國際稅務諮詢公司編印的《稅收信息》2005年第1-49期稅收法規名稱發文號發佈日期第一期國家稅務總局關於增值稅一般納稅人取得海關進口增值稅專用繳款書抵扣進項稅額問題的通知國稅發[2004]148號2004年11月11日國家稅務總局關於印發《保稅物流中心(B型)稅收管理辦法》的通知國稅發[2004]150號2004年11月15日國家稅務總局關於轉發《國家外匯管理局關於授權分局確定出口收匯自 ...
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IAG 2 (July 2001) 1 IAG 2 INDUSTRY ACCOUNTING GUIDELINE 2 FINANCIAL STATEMENTS OF RETIREMENT SCHEMES (Issued April 1997; revised July 2001) This Guideline sets out recommendations, intended to represe ...
ETS_Module D
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QP ETS (FE)_for upload
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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 ...
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12_Nov_13_Module D(Case)
12_Nov_13_Module D(Case) Examination Technique Seminar (Case) for Module D on Taxation Speaker Dr. Fiona Lam 12 November 2013 1 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Dir ...
ETS_Module D_final
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212247 HKICPAChi ESSfinal
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Chi Annual Report 2021
2021 • • • 02 04 06 30 34 38 43 46 53 59 62 65 01 02 QP 20216 03 QP 20219 9 20216 202135 QP ...
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 ...
ed_LCE
International Standard on Auditing Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities ...
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