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| CPA
QP Final Professional Examination Revision on Financial Reporting |
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| CPA QP Final Examination - Revision Course (HKICPA and HKBU): Financial Reporting and Financial Management Section | ||
| Special Topics |
|
Analysis of Special Topics - for Financial Reporting only (Updated on 5 November 2007) |
| (For Dec. 2007) |
|
Analysis of Special Topics - for Financial Management only (Updated on 12 November 2007) |
|
HKICPA announced special
topics for each examination and the Special Topics for December 2007 and posted in the CPA QP Learning Support Centre, a website restricted to
the students of CPA QP. You should refer to the Centre for a
complete list of the Special Topics. |
||
| Reference Notes | ||
| Deferred taxes |
|
Notes for HKAS 12 (November 2005) |
| Leases |
|
Notes for HKAS 17 (October 2005) |
| Foreign currency translation |
|
Notes for HKAS 21 (February 2006) |
| Consolidated and Separate Financial Statements |
|
Notes for HKAS 27 (February 2006) |
| Interests in Joint Ventures |
|
Notes for HKAS 31 (February 2006) |
| Financial Instruments |
|
Financial instruments - notes for HKAS 32 and 39 (February 2006) |
|
|
Hedge accounting - notes for Hedge Accounting (February 2006) |
|
|
|
Flowchart on classifying financial assets after initial recognition (April 2005) |
|
| Intangible assets |  |
Notes for HKAS 38 (January 2006) |
| Investment Property | |
Notes for HKAS 40 (January 2006) |
| Business Combinations | |
Notes for HKFRS 3 (February 2006) |
| Legal environment of business and the financial reporting framework | |
Brief idea on legal environment of business and the financial reporting framework (November 2005) |
| Presentation of financial statements |
|
Notes for HKAS 1 (September 2005) |
| Revenue |
|
Notes for HKAS 18 (November 2005) |
| Earnings per Share |
|
Notes for HKAS 33 (November 2005) |
| Investment Property | |
Notes for HKAS 40 (September 2005) |
| Impairment of assets | |
Impairment of assets - notes for HKAS 36 (April 2005) |
| Intangible assets | |
Intangible assets - notes for HKAS 38 (April 2005) |
| CPA QP Final Professional Examination - Revision Course (HKICPA and HKBU): Financial Reporting and Financial Management Section | ||
| Special Topics |
|
Analysis of Special Topics - for Financial Reporting only |
| (For Jun. 2007) |
|
Analysis of Special Topics - for Financial Management only |
|
HKICPA announced special
topics for each examination and the Special Topics for Jun. 2007 and posted in the CPA QP Learning Support Centre, a website restricted to
the students of CPA QP. You should refer to the Centre for a
complete list of the Special Topics. |
||
| CPA QP Final Professional Examination - Revision Course (HKICPA and HKBU): Financial Reporting Section | ||
| Special Topics (For Dec. 2006) |
|
Analysis of Special Topics - for Financial Reporting only |
|
HKICPA announced special
topics for each examination and the Special Topics for December 2006 and posted in the CPA QP Learning Support Centre, a website restricted to
the students of CPA QP. You should refer to the Centre for a
complete list of the Special Topics. |
||
| CPA QP Final Professional
Examination - Revision Course (HKICPA and HKBU): Financial Reporting
Section Reference materials for FPE for June 2006 (relating to Special Topics only) |
||
| Special Topics (For Jun. 2006) |
|
Analysis of Special Topics - for Financial Reporting only |
|
HKICPA announced special
topics for each examination and the Special Topics for June 2006 and posted in the CPA QP Learning Support Centre, a website restricted to
the students of CPA QP. You should refer to the Centre for a
complete list of the Special Topics. |
||
| Deferred taxes |
|
Notes for HKAS 12 (November 2005) |
| Leases |
|
Notes for HKAS 17 (October 2005) |
| Foreign currency translation |
|
Notes for HKAS 21 (February 2006) |
| Borrowing costs |
|
N/A |
| Consolidated and Separate Financial Statements |
|
Notes for HKAS 27 (February 2006) |
| Interests in Joint Ventures |
|
Notes for HKAS 31 (February 2006) |
| Financial Instruments |
|
Financial instruments - notes for HKAS 32 and 39 (February 2006) |
|
|
Hedge accounting - notes for Hedge Accounting (February 2006) |
|
| Intangible assets | |
Notes for HKAS 38 (January 2006) |
| Investment Property | |
Notes for HKAS 40 (January 2006) |
| Business Combinations | |
Notes for HKFRS 3 (February 2006) |
| Legal environment of business and the financial reporting framework | |
Brief idea on legal environment of business and the financial reporting framework (November 2005) |
| CPA QP Final Professional
Examination - Revision Course (HKICPA and HKBU): Financial Reporting
Section Reference materials for FPE for December 2005 (relating to Special Topics only) |
||
| Special Topics (For Dec. 2005) |
|
Analysis of Special Topics - for Financial Reporting only (23 October 2005) |
|
HKICPA would announce special
topics for each examination and the Special Topics for December 2005 have
been posted in the CPA QP Learning Support Centre, a website restricted to
the students of CPA QP. You should refer to the Centre for a
complete list of the Special Topics. |
||
| Presentation of financial statements |
|
Notes for HKAS 1 (September 2005) |
| Deferred taxes |
|
Notes for HKAS 12 (November 2005) |
| Revenue |
|
Notes for HKAS 18 (November 2005) |
| Consolidated and Separate Financial Statements |
|
Notes for HKAS 27 (September 2005) |
| Interests in Joint Ventures |
|
Notes for HKAS 31 (September 2005) |
| Earnings per Share |
|
Notes for HKAS 33 (November 2005) |
| Investment Property | |
Notes for HKAS 40 (September 2005) |
| Business Combinations | |
Notes for HKFRS 3 (September 2005) |
| Legal environment of business and the financial reporting framework | |
Brief idea on legal environment of business and the financial reporting framework (November 2005) |
| CPA QP Final Professional Examination -
Revision Course (HKICPA and HKBU): Financial Reporting Section Reference materials for FPE before June 2005 (relaing to Special Topics only) |
||
| Financial Instruments |
|
Financial instruments - notes for HKAS 32 and 39 (April 2005) |
|
|
Hedge accounting - notes for Hedge Accounting (April 2005) |
|
|
|
Flowchart on classifying financial assets after initial recognition (April 2005) |
|
| Business Combinations |
|
Business combinations - notes for HKFRS 3 (April 2005) |
| Consolidation |
|
Consolidated and separate financial statements - notes for HKAS 27 (April 2005) |
| Impairment of assets | |
Impairment of assets - notes for HKAS 36 (April 2005) |
| Intangible assets | |
Intangible assets - notes for HKAS 38 (April 2005) |
| FPE topics | |
Examples on possible FPE topics (for FPE of 2004 December only) |
| Other reference materials | ||
| Practical Training Seminar |
|
Accounting Update on Business Combinations and Consolidation - for HKICPA (28 June 2005) |
Last modified: 12 Nov 2007.
You are welcome to provide any comment, including but not limited to any errors, updated articles, updated links and advice,
please feel free to send an email to Nelson and Company at info@nelsoncpa.com.hk.