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Module A Student Notes (All) Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation ...

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Panelists_Report_Module_B__Jun_16__Final2

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Module A_Feb 10_Question

Module A (February 2010 Session) Page 1 of 8 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following questions. Marks will be awarded for logical argumentation and appropriate present ...

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TheHong Kong MARCH 2002 ACCOUNTANT 65 TECHNICAL BRIEFING SSAP 33 Discontinuing Operations New Statement of Standard Accounting Practice (SSAP) 33, DiscontinuingOperations, requires additional financia ...

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Module B (Dec 14)_Answer Module B (December 2014 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) To: Derek Mohammad, CIO From: Issac Chan Date: xx/12/2014 Subject: Valuation of AFL The fo ...

Panelists_Report_Module_B_(Jun_16)_Final

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Panelists_Report_Module_B_(Jun_16)_Final2

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Panelists_Report_Mod_B_(Jun_17)_Final

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Dec 2017

Practitioners in Hong Kong often undertake compliance engagements involving regulated entities (such as those regulated by the Hong Kong Monetary Authority, the Securities and Futures Commission and t ...

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. * IN THE MATTER OF A Complaint made under section 34(IA) of the Professional Accountants Ordinance, Cap. 50 BETWEEN The Registrar of the Hong Kong Institute of Certified Public Accountants AND Befor ...

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i Update No. 138 (Issued 24 February 2014) This Update relates to the issuance of: HKFRS 14 Regulatory Deferral Accounts Document Reference and Title Instructions Explanations VOLUME II Contents of V ...

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LPMA_6thEdition

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iag1

IAG 1 (December 2001) 1 IAG 1 INDUSTRY ACCOUNTING GUIDELINE 1 ACCOUNTING FOR GENERAL INSURANCE BUSINESS (Issued June 1993; revised July 2000 and December 2001) This Guideline sets out recommendations, ...

Exclusive discount for HKICPA members for 2024 HKGFA Annual Forum

Dear members, The Institute is proud to be a supporting organization of the 2024 HKGFA Annual Forum – Financing Asia’s Net Zero Transition. We would like to invite you to the event, which will be held ...

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Paper 4A A 1-year participating product, assume use BBA, only 1 policy in that group. Premium 100. At day 1, expect to pay claim 102.5(investment component) at year1, discount rateexpected investment ...

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Reference materials from other organisations Reference materials from other organisations The Stock Exchange of Hong Kong Limited ESG Academy 2022 Analysis of ESG Practice Disclosure Financial Service ...

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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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1 Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause The Questions and Answers (Q&As) below ...

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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 ...

Module D (Dec10)_Answer

Module D (Dec10)_Answer Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ca ...

Module D (Dec10)_Answer_1

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Module D (Jun 2017)_Answer

Module D (Jun 2017)_Answer Module D (June 2017 Session) Page 1 of 10 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1 Ms Poon Salaries tax computation Year of assessment 2015/16 HK Salary (HK95,0 ...

MPS_D_PartI

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 ...

MPS_D_PartI

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Best written reports 2018

Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...

Best written reports 2018_PRC

Rising Star: Supreme Fitness -Go PISTIC and PICA! HKICPA Business Case Competition 2018 2 Table of Content Executive Summary……………3 Business Analysis……………...3 Remedies to Recent Incident…4 Current Fina ...

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J July 2009 IASB Update is published as a convenience for the Board’s constituents. All conclusions reported are tentative and may be changed or modified at future Board meetings. Decisions become fin ...

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J July 2009 IASB Update is published as a convenience for the Board’s constituents. All conclusions reported are tentative and may be changed or modified at future Board meetings. Decisions become fin ...

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Page 1 of 11 Meeting Summary Hong Kong Insurance Implementation Support Group (HKIISG) 9 June, 2021 Attendance HKICPA representatives Ernest Lee, Financial Reporting Standards Committee (FRSC) Cecilia ...

AGM Booklet

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AGM Booklet

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module_b_20121009

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21-11-13_Module_B(essay)

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02-imp-ed

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iag2

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 ...

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