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20150506_MPSII_D

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ETS_Module D_final

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File Type: pdf | Size: 947 KB

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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Module 14_LP

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Reference_2015_Full_Report_Eng_1

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report HKICPA QP Case Analysis Competition 2013 Euromonitor International APPAREL: GLOBAL APPAREL (PART 1) PASSPORT Three-speed recovery ...

發布日期: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Chi_1

發布日期: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Chi

High Fashion Nirvana QP Case Analysis Competition 2013 Written Report 317 Wei Lun Hall, 6D Sassoon Road, Hong Kong Team Leader: Wang Chuhang, Julie The University of Hong Kong 852 5493 1031 juliewch@g ...

發布日期: 2015-09-30

File Type: pdf | Size: 9 MB

Reference_2015_Full_Report_Eng

發布日期: 2015-09-30

File Type: pdf | Size: 9 MB

ma-1011-en

1 A Plus media alert Dear editors and reporters: Financial controller – a new star in job market Financial downturn and other reasons are propelling the prominence of financial controller, according t ...

發布日期: 2013-10-10

File Type: pdf | Size: 195 KB

cpa-ar-en

Annual Report 2011 THE Hong Kong Institute of certified public accountants presents the year in review Special Features Photo essay Short Vignettes starring members and show business Acting for the pr ...

發布日期: 2011-11-10

File Type: pdf | Size: 1 MB

A_Combined Version

Q u a l i f i c a t i o n P r o g r amme Module A Financial Reporting J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by B ...

發布日期: 2011-03-25

File Type: pdf | Size: 415 KB

Module B student notes ws 2(June 2012)

Module B student notes ws 2(June 2012) Student Notes Module B (June 2012) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction P ...

File Type: pdf | Size: 753 KB

ed_nssb

IFRS Foundation Exposure Draft April 2021 Comments to be received by 29 July 2021 Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standa ...

File Type: pdf | Size: 393 KB

bc_s1

Basis for Conclusions on [Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draf ...

File Type: pdf | Size: 228 KB

ed_s1

[Draft] IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information Comments to be received by 29 July 2022 ED/2022/S1 March 2022 Exposure Draft IFRS Sustainability Dis ...

File Type: pdf | Size: 287 KB

bc_subdr

July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7 Basis for ConclusionsBasis for Conclusions on Expos ...

File Type: pdf | Size: 259 KB

ed_fi23

Amendments to the Classification and Measurement of Financial Instruments Proposed amendments to IFRS 9 and IFRS 7 Comments to be received by 19 July 2023 IASB/ED/2023/2 March 2023 Exposure Draft IFRS ...

File Type: pdf | Size: 302 KB

ed_bcdgi

Business Combinations—Disclosures, Goodwill and Impairment Proposed amendments to IFRS 3 and IAS 36 Comments to be received by 15 July 2024 International Accounting Standards Board IASB/ED/2024/1 Marc ...

File Type: pdf | Size: 297 KB

ed_renewe

Contracts for Renewable Electricity Proposed amendments to IFRS 9 and IFRS 7 Comments to be received by 7 August 2024 International Accounting Standards Board IASB/ED/2024/3 May 2024 Exposure Draft IF ...

File Type: pdf | Size: 207 KB

annual_report_2012_Eng

Annual Report 2012 Accounting for the Art of SuccessHong Kong Arts Centre exhibition 02Hong Kong’s art scene is booming as growing wealth and appreciation for art in Hong Kong and in the Mainland have ...

發布日期: 2012-11-19

File Type: pdf | Size: 1 MB

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - Chinese

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - Chinese Res. 1988 (2011) List Page 1 of 28 依照安全理事会第1988 (2011) 号决议拟定并维持的名单文件生成日期: 4 October 2018 文件生成日期是指用户查阅名单的日期，不是制裁名单最近实质性更新日期。有关 ...

File Type: pdf | Size: 449 KB

annual_report_2018_eng

Message from the President Council Management Team Membership and Qualification Member Support and Professional Development Communication and Engagement Corporate Social Responsibility Constitution, R ...

File Type: pdf | Size: 9 MB

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 Chinese Schedule part 2

Res. 1988 (2011) List Page 1 of 28 依照安全理事会第1988 (2011) 号决议拟定并维持的名单文件生成日期: 30 January 2019 文件生成日期是指用户查阅名单的日期，不是制裁名单最近实质性更新日期。有关名单实质性更新的信息载于委员会网站。名单的构成名单由两部分组成，具体如下: A. 个人B. 实体和其他团体有关除名的信息见以下网站: https:/ ...

File Type: pdf | Size: 451 KB

hk(ifric)-int12

Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised July 2019August 2020 Effective for annual periods beginning on or after 1 January 2008 Copyright 2 HK(IFRIC)-Int 1 ...

發布日期: 2019-03-25

File Type: pdf | Size: 666 KB

FATF-report

Financial Action Task ForceGroupe d’action financière FATF Report Money Laundering vulnerabilities of Free Trade Zones March 2010 THE FINANCIAL ACTIONTASK FORCE (FATF) The Financial Action Task F ...

發布日期: 2010-03-26

File Type: pdf | Size: 1 MB

GST_Final_FSTB

Broadening Hong Kong’s Tax Base March 2007 Submission on the government’s consultation document: Broadening the Tax Base, Ensuring our Future Prosperity – What’s the Best Option for Hong Kong?1 Broade ...

發布日期: 2007-04-16

File Type: pdf | Size: 771 KB

ed_rra

IFRS Standards Exposure Draft ED/2021/1 January 2021 Comments to be received by 30 June 2021 Regulatory Assets and Regulatory LiabilitiesExposure Draft Regulatory Assets and Regulatory Liabilities Com ...

File Type: pdf | Size: 299 KB

ed2021-rra

File Type: pdf | Size: 299 KB

rfi_3agenda

March 2021 Request for Information Third Agenda Consultation Comments to be received by 27 September 2021 International Accounting Standards BoardRequest for Information Third Agenda Consultation Comm ...

File Type: pdf | Size: 595 KB

ed_di

IFRS Standards Exposure Draft ED/2021/3 March 2021 Comments to be received by 21 October 2021 Disclosure Requirements in IFRS Standards—A Pilot Approach Proposed amendments to IFRS 13 and IAS 19Exposu ...

File Type: pdf | Size: 426 KB

ed_s2

ED/2022/S2 March 2022 Exposure Draft IFRS Sustainability Disclosure Standard International Sustainability Standards Board [Draft] IFRS S2 Climate-related Disclosures Comments to be received by 29 July ...

File Type: pdf | Size: 316 KB

bc_mc

IFRS Practice Statement Exposure Draft ED/2021/6 Basis for Conclusions May 2021 Comments to be received by 23 November 2021 Management CommentaryBasis for Conclusions on Exposure Draft Management Comm ...

File Type: pdf | Size: 322 KB

hkifricint 12

Service Concession Arrangements HK(IFRIC) Interpretation 12 HK(IFRIC)-Int 12 Revised August 2020September 2022 SERVICE CONCESSION ARRANGEMENTS Copyright 2 HK(IFRIC)-Int 12 (2022) COPYRIGHT Copyright ...

File Type: pdf | Size: 606 KB

ed_FICE

Financial Instruments with Characteristics of Equity Proposed amendments to IAS 32, IFRS 7 and IAS 1 Comments to be received by 29 March 2024 International Accounting Standards Board IASB/ED/2023/5 No ...

File Type: pdf | Size: 266 KB

Module C 6th Edition Learning Pack_Part 2

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發布日期: 2017-08-29

File Type: pdf | Size: 6 MB

LPMC_6thEdition

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File Type: pdf | Size: 11 MB

Module C Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this p ...

發布日期: 2016-09-12

File Type: pdf | Size: 2 MB

Module C Supplement 20162

發布日期: 2016-09-12

File Type: pdf | Size: 2 MB

Module C Supplement 20162

發布日期: 2016-09-12

File Type: pdf | Size: 2 MB

pr0109-en

1 Dear Assignment/News/Business Editor, Hong Kong Institute of CPAs' budget submission focuses on family needs and boosts business competitiveness Proposals recommend tax policy initiatives and bu ...

發布日期: 2014-01-09

File Type: pdf | Size: 142 KB

ed_sp_reports

ED of HKICPA Discussion Paper “Requests For Special Purpose Reports” May 2006 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA DISCUSSION PAPER EXPOSURE DRAFT “REQUES ...

發布日期: 2006-05-06

File Type: pdf | Size: 321 KB

ed_sp_reports

發布日期: 2006-05-06

File Type: pdf | Size: 321 KB

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ma-1011-en

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A_Combined Version

lpa

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Module B student notes ws 2(June 2012)

ed_nssb

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ed_fi23

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annual_report_2012_Eng

Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - Chinese

annual_report_2018_eng

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 Chinese Schedule part 2

hk(ifric)-int12

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LPMC_6thEdition

Module C Supplement 20162

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