世無雙
2021-6-6 21:31:46
憑記憶唔肯定 唔知有冇錯
PP1
1 Due diligence, FRS3
2 FRS15 upfront payment, Po, transaction price
3 RMM revenue accuracy, Audit procedure
4 NPV payback calculation, internal/external financing
5 Audit procedure for change it system during the year and self develop it system to recognize revenue
6 Group audit consideration, use of component auditor work done
7 Profit tax(interest income deduction by secured loan s162A, utilization of another company tax loss s61, depreciation allowance s39B, stamp duty of share transfer head 2(1)
8 Profit tax for e-commerce carried by non resident Dipn 39)
PP2
1 5 year tactical plan (Ansoff???)
2 Lease modification FRS16, event after reporting period hkas 10
3 NCA held for sale FRS5
4 COE close relationship
5 Subsequent event hksa 560 hkas 10, auditor respond due to fraud hksa 240
6 CSR
7 Auditor respond for going concern assumption hksa 570 and opinion hksa 705
8 share award backend approach Dipn 38
9 Profit tax deduction for purchase trademark using outside HK s16(1), s17(1)(c)
10 Profit tax deduction for donations s16D
PP1
1 Due diligence, FRS3
2 FRS15 upfront payment, Po, transaction price
3 RMM revenue accuracy, Audit procedure
4 NPV payback calculation, internal/external financing
5 Audit procedure for change it system during the year and self develop it system to recognize revenue
6 Group audit consideration, use of component auditor work done
7 Profit tax(interest income deduction by secured loan s162A, utilization of another company tax loss s61, depreciation allowance s39B, stamp duty of share transfer head 2(1)
8 Profit tax for e-commerce carried by non resident Dipn 39)
PP2
1 5 year tactical plan (Ansoff???)
2 Lease modification FRS16, event after reporting period hkas 10
3 NCA held for sale FRS5
4 COE close relationship
5 Subsequent event hksa 560 hkas 10, auditor respond due to fraud hksa 240
6 CSR
7 Auditor respond for going concern assumption hksa 570 and opinion hksa 705
8 share award backend approach Dipn 38
9 Profit tax deduction for purchase trademark using outside HK s16(1), s17(1)(c)
10 Profit tax deduction for donations s16D