MPS_Module+A_part_1_(Delete+P1-2)compressed
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sub_bc20
Page 1 of 16 Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 23 December 2020 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Ci ...
coep4a
Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants Code of Ethics for Professional Accountants Chapter A COE Chapter A Revised December 2020 This pronouncement ...
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 ...
fco21
STANDARD SETTING MARCH 2022 Financial reporting considerations for closing out 20211 CONTENTS Foreword 2 Introduction 3 Section I – New and revised HKFRSs mandatorily effective from 4 1 January 2021 S ...
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logmar20
Page 1 of 17 Hong Kong Insurance Implementation Support Group -Submission Log # Meeting Topic Extract of the Question Outcome Action (August 2021) Status (Updated August 2021) 1 20/3/18 Paper 05A Unit ...
IAP_SL_20220622
Page 1 of 18 Insurance Advisory Panel (formerly Hong Kong Insurance Implementation Support Group) -Submission Log (as at 22 June 2022) # Meeting Topic Extract of the Question Outcome Action (June 2022 ...
sub_issb
Page 1 of 17 Our Ref.: C/FRSC Sent electronically through the IFRS Foundation Website (www.ifrs.org) 27 July 2022 Emmanuel Faber, Chair and Sue Lloyd, Vice-Chair International Sustainability Standards ...
MPS_Module+A_part_1_(Delete+P
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m-a-mar
SCHEDULE[Rule 4(e)]Corporate Practices(Model Articles of Association)The enclosed Model Articles of Association forCorporate Applicants / Corporate Practices Qualified for Registration Under Section 2 ...
subDP_2018_1
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.ifrs.org) 8 January 2019 Mr Hans Hoogervorst International Accounting Standards Board Columbus Building 7 Westferry Circus Canary Wha ...
MPS_C_PartII
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MPS_C_PartII
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 ...
Compliance Annual Report 2018
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MPS_Module C_Part 2_Upload
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ConsultationPaperProposedStandardsandProfessionalismFrameworkforBusinessValuationintheHongKongMarket
Hong Kong Business Valuation Quality initiative Consultation Paper Proposed Standards and Professionalism Framework for Business Valuation in the Hong Kong market July 2019 (Comments due by 15 Novembe ...
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notes_c
-1 -2020年立法會換屆選舉申報選舉開支的相關政府付款的申索立法會選舉候選人和候選人的獨立核數師須知目的1. 根據《緊急情況(換屆選舉日期)(第七屆立法會)規例》(第241L章)(「《規例》」)第10條的規定,就已中止的2020年立法會換屆選舉,政制及內地事務局局長已發出「申報選舉開支的相關政府付款的申索指引」(「指引」),示明須以何種方式及形式,作出、支持和核實該規例第9(1)條提述的款項的 ...
2021_2nd runner up
The HKICPA Accounting and Business Management Case Competition 2020-21 Business Proposal Table of Contents Executive Summary P.1 Introduction P.2 Financial Analysis P.2 Operations in Hong Kong P.6 SWO ...
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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 ...
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Qualification Programme Module 12 Business Finance Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Section A – Case Questions 50 Marks All FOUR questions are compulsory ...
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Update 278
Update No. 278 (Issued 26 September 2022) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing pages i and ii and replace with revised pages i and ii. ...
1102sch_oct 2022
Corporate Practices(Model Articles of Association)The enclosed Model Articles of Association forCorporate Practices Qualified for Registration Under Section 20AAZXof the Accounting and Financial Repor ...
1102schOct22
1.102 (October 2022) 1 Corporate Practices (Model Articles of Association) The enclosed Model Articles of Association for Corporate Practices Qualified for Registration Under Section 20AAZX of the Acc ...
4-faq
常见问题4 实务经验框架 香港会计师公会 1 实务经验框架4. 常见问题4.1 认可培训环境问题1. 香港会计师公会(简称公会)的注册学员是否必须在同一个认可雇主或监督指导下工作?换句话说,如果注册学员转换工作的话,其培训计划是否可以转到新雇主下继续进行? 回答: 在整个实务经验期内,注册学员并不需要只在同一位认可雇主或监督下工作。但是,在所要求的实务经验期内,每一位申请者最多只可有两次少于12个 ...