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1205_QP_CAC2017_PRC_Leaflet_Website_1

有機會贏取豐富獎金，QP 費用豁免及獲得實習機會，為個人履歷表增添重要的一筆！ 2017年度專業資格課程(QP) 個案分析比賽暨午餐會目的具備分析和評價具體商業情況的能力有助於專業會計師在公司中取得成功。專業資格課程(QP)個案分析比賽旨在培養QP俱樂部會員的商業技能及專業判斷力，讓他們透過比賽展示及發揮他們卓越的才能。參加比賽的理由1. 豐富獎金及QP費用豁免2. 獲得實習機會，豐富個人履歷表 ...

發布日期: 2017-07-19

File Type: pdf | Size: 1 MB

1205_QP_CAC2017_PRC_Leaflet

發布日期: 2017-07-12

File Type: pdf | Size: 1 MB

4th sem_full PPT

Presented by: Patrick Rozario, Chairman, Organizing Committee of the Best Corporate Governance Disclosure Awards 2015, HKICPA, and Director and Head of Risk Advisory, BDO Financial Services Limited Da ...

發布日期: 2015-06-09

File Type: pdf | Size: 1 MB

fe-paper2-answer

Final Examination (June 2013 Session) – Paper II Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 75 marks) Answer 1(a) Under the residual (or fair value) method, the revenue allocated to the loyalty p ...

發布日期: 2013-08-14

File Type: pdf | Size: 219 KB

ed__init179

IFRS Standards Exposure Draft ED/2021/8 July 2021 Comments to be received by 27 September 2021 Initial Application of IFRS 17 and IFRS 9— Comparative Information Proposed amendment to IFRS 17Exposure ...

File Type: pdf | Size: 246 KB

Module 8

Qualification Programme Module 8 Principles of Auditing Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions ...

File Type: pdf | Size: 330 KB

Module 4

Qualification Programme Module 4 Business Management Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All FIFTEEN questions ...

File Type: pdf | Size: 332 KB

ed_itr

International Tax Reform—Pillar Two Model Rules Proposed amendments to IAS 12 Comments to be received by 10 March 2023 IASB/ED/2023/1 January 2023 Exposure Draft IFRS Accounting Standard International ...

File Type: pdf | Size: 204 KB

ed_smetxr

International Tax Reform—Pillar Two Model Rules Proposed amendments to the IFRS for SMEs Standard Comments to be received by 17 July 2023 International Accounting Standards Board IASB/ED/2023/3 SMEs J ...

File Type: pdf | Size: 163 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 (5th edition)_Part 1

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File Type: pdf | Size: 8 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

Module D (5th edition)_Part 2

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MPS_Module A_Part 1_Upload

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發布日期: 2016-04-14

File Type: pdf | Size: 813 KB

AGM-booklet-2018

ON THE COVER This year’s annual report focuses on the future and Accounting Plus. In the age of Accounting Plus, the career options open to CPAs are wide and varied, and CPAs are ready and able to tak ...

發布日期: 2018-10-25

File Type: pdf | Size: 5 MB

slides_170728

Practical planning on Customs/VAT on exporting to the US and Europe Hong Kong HKICPA Taxation Faculty SeminarPage 2 HKICPA -Practical and planning on Customs/VAT on exporting to the US and Europe Spea ...

發布日期: 2017-07-31

File Type: pdf | Size: 788 KB

ed_ias16

IFRS Standards Exposure Draft ED/2017/4 June 2017 Comments to be received by 19 October 2017 Property, Plant and Equipment— Proceeds before Intended Use Proposed amendments to IAS 16Property, Plant an ...

發布日期: 2017-06-19

File Type: pdf | Size: 200 KB

Ref_Best Written Report

Best Written Report 2016 QP Case Analysis Competition (HK) Leading a GOOD LIFE Love. Innovative. Faithful. Energetic QP Case Analysis Competition 2016 HKICPACONTENTS PAGES REPORT OVERVIEW 2 Executive ...

發布日期: 2017-03-01

File Type: pdf | Size: 7 MB

SSG_201314_2ndrunnerup

Table of Contents Page Section 1 Executive Summary 1.1 Vision and Mission 1.2 Method of analyze 1.3 Key findings and recommendation and conclusion 3-4 Section 2 Introduction 2.1 Background 2.2 Ambitio ...

發布日期: 2014-10-23

File Type: pdf | Size: 1 MB

CF2018_Pre_event_Media_Coverage

Eric Tong, president, Hong Kong Institute of CPAs. HKICPA CAREER FORUM 2018 CLASSIFIED POST SPECIAL REPORT S A T U R D A Y , O C T O B E R 6 , 2 0 1 8 W W W . S C M P . C O M experiences and persona ...

File Type: pdf | Size: 1 MB

ed_nclwc

IFRS Standards Exposure Draft ED/2021/9 November 2021 Comments to be received by 21 March 2022 Non-current Liabilities with Covenants Proposed amendments to IAS 1Exposure Draft Non-current Liabilities ...

File Type: pdf | Size: 215 KB

ed_sfa

IFRS Standards Exposure Draft ED/2021/10 November 2021 Comments to be received by 28 March 2022 Supplier Finance Arrangements Proposed amendments to IAS 7 and IFRS 7Exposure Draft Supplier Finance Arr ...

File Type: pdf | Size: 245 KB

i2c_annual23

Annual Improvements—Volume 11 Comments to be received by 11 December 2023 International Accounting Standards Board September 2023 Exposure Draft IFRS Accounting StandardsExposure Draft IFRS Accounting ...

File Type: pdf | Size: 178 KB

Module D (5th edition)_Part 3

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Module D Taxation Part 3

Taxation 474 (ii) authorises another person to take a conveyance of immovable property that is subject to the other instrument; except where a nomination is made, or a direction is given, in favour of ...

發布日期: 2015-03-13

File Type: pdf | Size: 8 MB

Module C Business Assurance_Part 2

Business Assurance 484 (6) Evaluate the circumstances and perform additional procedures to ensure the completeness of related party transactions. (7) Ensure the company discloses the identified relate ...

發布日期: 2015-03-10

File Type: pdf | Size: 4 MB

MPS_Module B_Part 1_Upload

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發布日期: 2016-10-17

File Type: pdf | Size: 2 MB

Budget proposals 2023-24_final

2023 -24 Tax policy and budget proposals Reconnect & RenewTaxation Faculty Executive Committee 2022 Chair : Sarah Chan Deputy chair : Eugene Yeung Members : Alan Au Alan Chan Anthony Chan Timothy ...

File Type: pdf | Size: 1 MB

Shangri-La 2023 Sep KSL

九龍香格里拉九龍香格里拉九龍香格里拉香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃香宮米芝蓮星級中秋月餅及禮物籃SHANG PALACE MICHELINSHANG PALACE MICHELIN SHANG PALACE MICHELIN SHANG PALACE ...

File Type: pdf | Size: 4 MB

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 ...

發布日期: 2019-01-10

File Type: pdf | Size: 1004 KB

ETS_Module D_final

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發布日期: 2019-01-10

File Type: pdf | Size: 1004 KB

Module C_Preseen_20181

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發布日期: 2018-01-31

File Type: pdf | Size: 1 MB

Module C Pre-seen_20161

i Contents Page Introduction Module Aim and Structure ii Workshop Structure and Format iii Workshop Objectives iii Development Indicators for Generic and Technical Competencies iv Passing Criteria for ...

發布日期: 2016-02-01

File Type: pdf | Size: 1 MB

20150506_MPSII_D

All for you to … PASS! HKCA TAXATION –PAST PAPER ANALYSIS 2 Past Paper Analysis Section Marks Topics Details 2012 June A (50) 19 Profits Tax Q1a – depreciation allowances -HP Case Q1b – profits tax co ...

發布日期: 2015-05-07

File Type: pdf | Size: 1 MB

pr-1205-en

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against a certified public accountant (practising) (HONG KONG, 20 Decembe ...

發布日期: 2013-12-18

File Type: pdf | Size: 110 KB

Module C Preseen

發布日期: 2013-08-09

File Type: pdf | Size: 1 MB

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

ifric-d12

發布日期: 2005-02-24

File Type: pdf | Size: 131 KB

cp_sr

IFRS FoundationSeptember 2020Consultation Paper onSustainability ReportingComments to be received by 31 December 2020IFRS FoundationConsultation Paper on Sustainability ReportingSeptember 2020Consulta ...

File Type: pdf | Size: 449 KB

rfi_pir

IFRS Standard Request for Information December 2020 Post-implementation Review IFRS 10 Consolidated Financial Statements IFRS 11 Joint Arrangements IFRS 12 Disclosure of Interests in Other Entities Co ...

File Type: pdf | Size: 243 KB

ed_ex

IFRS Standards Exposure Draft ED/2021/4 April 2021 Comments to be received by 1 September 2021 Lack of ExchangeabilityExposure Draft Lack of Exchangeability Proposed amendments to IAS 21 Comments to b ...

File Type: pdf | Size: 242 KB

rf9

IFRS Standard Request for Information September 2021 Post-implementation Review IFRS 9 Financial Instruments Classification and Measurement Comments to be received by 28 January 2022Request for Inform ...

File Type: pdf | Size: 356 KB

20150506_MPSII_D

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File Type: pdf | Size: 1 MB

ETS_Module D_final

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File Type: pdf | Size: 947 KB

ig_FICE

Illustrative Examples and Implementation Guidance on Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 Inter ...

File Type: pdf | Size: 216 KB

rfi_9i

Post-implementation ReviewIFRS 9 Financial InstrumentsImpairmentComments to be received by 27 September 2023May 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/1 International Accoun ...

File Type: pdf | Size: 223 KB

rf1523

Post-implementation ReviewIFRS 15 Revenue from Contracts with CustomersComments to be received by 27 October 2023June 2023 Request for InformationIFRS Accounting StandardIASB/RFI/2023/2 International ...

File Type: pdf | Size: 241 KB

Module D Taxation Part 2

Taxation 224 13.5 Tax case on loss in a foreign currency There is one tax case involving the determination of loss to be carried forward: Taxpayer Subject matter Reference Malaysian Airline System Ber ...

發布日期: 2015-03-13

File Type: pdf | Size: 7 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

Module C (5th edition)_Part 2

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File Type: pdf | Size: 4 MB

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1205_QP_CAC2017_PRC_Leaflet_Website_1

1205_QP_CAC2017_PRC_Leaflet

4th sem_full PPT

fe-paper2-answer

ed__init179

Module 8

Module 4

ed_itr

ed_smetxr

Module D 6th Edition Learning Pack_Part 1

Module D (5th edition)_Part 1

Module D 6th Edition Learning Pack_Part 2

Module D (5th edition)_Part 2

MPS_Module A_Part 1_Upload

AGM-booklet-2018

slides_170728

ed_ias16

Ref_Best Written Report

SSG_201314_2ndrunnerup

CF2018_Pre_event_Media_Coverage

ed_nclwc

ed_sfa

i2c_annual23

Module D (5th edition)_Part 3

Module D Taxation Part 3

Module C Business Assurance_Part 2

MPS_Module B_Part 1_Upload

Budget proposals 2023-24_final

Shangri-La 2023 Sep KSL

ETS_Module D_final

ETS_Module D_final

Module C_Preseen_20181

Module C Pre-seen_20161

20150506_MPSII_D

pr-1205-en

Module C Preseen

ED-D12

ifric-d12

cp_sr

rfi_pir

ed_ex

rf9

20150506_MPSII_D

ETS_Module D_final

ig_FICE

rfi_9i

rf1523

Module D Taxation Part 2

Module D Taxation Part 4

Module C (5th edition)_Part 2