compar1912
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2019 Framework Title IASB equivalent Differences in Transitional Provisions Differ ...
HKICPA Business Case Competition 2019_Updated
1 Hong Kong Institute of CPAs – All Copyright Reserved HKICPA Business Case Competition 2019 Platin Hotels Limited Overview Platin Hotels Limited (‘Platin’ or the ‘Company’) is a long-established comp ...
compar2112
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2021 Framework Title IASB equivalent Differences in Transitional Provisions ...
comp1221
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2022 Framework Title IASB equivalent Differences in Transitional Provisions ...
comp226
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2022 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...
compar23dec
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 31 December 2023 Framework Title IASB equivalent Differences in Transitional Provisions ...
compar300623
Comparison between Hong Kong Financial Reporting Standards and International Financial Reporting Standards as at 30 June 2023 Framework Title IASB equivalent Differences in Transitional Provisions Dif ...
Mobile Medical til 30 Sep 2024
MOBILE MEDICAL & HEALTH CHECK CENTRE LTD 肝膽脾腎胰臟膀胱前列腺(男仕適用) 盤腔(女仕適用) 肝AFP 胃CA72.4 肺NSE 大腸CEA 胰臟CA199 鼻咽癌EBV 前列腺PSA(男仕適用) 乳房CA153 卵巢CA125(女仕適用) 原價3,380 原價5,680 原價7,380 原價9,680 原價5,180 原價9,180 (B)男女全 ...
Mobile Medical til 31 Dec 2023
MOBILE MEDICAL & HEALTH CHECK CENTRE LTD (B)男女全腹超聲波檢查(共7項檢查) 原價2,300 肝膽脾腎胰臟膀胱前列腺(男仕適用) 盤腔(女仕適用) (C)男女腫瘤指標檢查(男仕共7項/女仕共8項檢查) 原價4,000 肝AFP 胃CA72.4 肺NSE 大腸CEA 胰臟CA199 鼻咽癌EBV 前列腺PSA(男仕適用) 乳房CA153 卵巢CA1 ...
Mobile Medical til 30 Mar 2024
MOBILE MEDICAL & HEALTH CHECK CENTRE LTD (B)男女全腹超聲波檢查(共7項檢查) 原價2,300 肝膽脾腎胰臟膀胱前列腺(男仕適用) 盤腔(女仕適用) (C)男女腫瘤指標檢查(男仕共7項/女仕共8項檢查) 原價4,000 肝AFP 胃CA72.4 肺NSE 大腸CEA 胰臟CA199 鼻咽癌EBV 前列腺PSA(男仕適用) 乳房CA153 卵巢CA1 ...
Mobile Medical til 30 Jun 2024
MOBILE MEDICAL & HEALTH CHECK CENTRE LTD (B)男女全腹超聲波檢查(共7項檢查) 原價2,300 肝膽脾腎胰臟膀胱前列腺(男仕適用) 盤腔(女仕適用) (C)男女腫瘤指標檢查(男仕共7項/女仕共8項檢查) 原價4,000 肝AFP 胃CA72.4 肺NSE 大腸CEA 胰臟CA199 鼻咽癌EBV 前列腺PSA(男仕適用) 乳房CA153 卵巢CA1 ...
Mobile Medical til 31 Dec 2024
MOBILE MEDICAL & HEALTH CHECK CENTRE LTD 肝膽脾腎胰臟膀胱前列腺(男仕適用) 盤腔(女仕適用) 肝AFP 胃CA72.4 肺NSE 大腸CEA 胰臟CA199 鼻咽癌EBV 前列腺PSA(男仕適用) 乳房CA153 卵巢CA125(女仕適用) 原價3,380 原價5,680 原價7,380 原價9,680 原價5,180 原價9,180 (B)男女全 ...
IAS36-38
Exposure Draft of Proposed AMENDMENTS TO IAS 36 IMPAIRMENT OF ASSETS IAS 38 INTANGIBLE ASSETS Comments to be received by 4 April 2003 This Exposure Draft together with ED 3 Business Combinations is pu ...
hkfrs13
Fair Value Measurement Hong Kong Financial Reporting Standard 13 HKFRS 13 Revised July 2019September 2022 FAIR VALUE MEASUREMENT Copyright 2 HKFRS 13 (2022) COPYRIGHT Copyright 2022 Hong Kong Instit ...
Quality assurance department report 2018
Driving Audit Quality 2018 Annual Report QUALITY ASSURANCECONTENTS Foreword Oversight of our work 1 Our work and review outcomes Practice review programme 2 Professional standards monitoring programme ...
DC order_1049P_Cheung Yiu Hung _edited
Proceedin s No: D-15-1049P BETWEEN The Practice Review Committee of the Hong Kong Institute of Certified Public Accountants AND Cheung Yiu Hung (F00734) IN THE MATTER OF A Complaint made under section ...
P00 Module C Business Assurance pre-workshop materials LN 090712
You don't have access right to view the details. Please login.
Tax_Bulletin_2007
摘錄自中國國際稅務諮詢公司編印的《稅收信息》2007 年第1-49 期稅收法規名稱發文號發佈日期第一期財政部、國家稅務總局關於中國人民財產保險股份公司贊助北京第29 屆奧運會有關稅收問題的通知財稅[2006]36 號2006 年11 月8 日財政部、國家稅務總局關於企業技術創新有關企業所得稅優惠政策的通知財稅[2006]88 號2006 年9 月8 日財政部、國家稅務總局關於繼續執行供熱企業相關稅 ...
hksqc1
Quality Control for Firms That Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements Hong Kong Standard on Quality Control 1 HKSQC 1* Iss ...
HKICPA Annual Report 2022 Chi
You don't have access right to view the details. Please login.
Annual Report 2022 Chi
2022 年度報告 • • • 02 04 06 31 35 38 43 45 51 57 60 631 2 2022 202210 1 (QP)3 20227 14 2022111 2022 2023 14 2023 ...
pn740
PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...
paper2b
Coverage unit investiagtion -Modified BBA vs. VFAUnder Modified BBA, coverage unit considers Insurance service only. While under VFA, both insurance and investment services will be considered to form ...
021031b
HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON PROPOSED AMENDMENTS TO THE LISTING RULES RELATING TO INITIAL LISTING AND CONTINUING LISTING ELIGIBILITY AND CANCELLATION OF LISTING ...
pn740ar
PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...
pn740ar
PN 740 Issued June 2010; revised April 2015, December 2015 Effective upon issue Auditor's Letter on Continuing Connected Transactions under the Hong Kong Listing Rules Practice Note 740 AUDITOR’S ...
引領香港共益企業運動
若要成為一家共益企業(B Corp),需經過一段頗為耗時及極具轉變性的過程,但對企業來說,這能讓它們為社會和地球帶來正面影響。本文探討香港正在蓬勃發展的B Corp運動,以及分享香港的B Corp獲取認證的過程和該認證如何有助其業務發展。 書簽 撰文:Jemelyn Yadao 插圖:Gianfranco Bonadies 8月底,在位處香港的L’Occitane Far East Limited ...
1802_SpringPromotion
第一頁原價:3,798優惠價: 1,688訂購數量訂購數量訂購數量訂購數量訂購數量GeminiGD27YW27公升納米銀離子抽濕機原價:4,998優惠價:2,288 原價:3,998優惠價:1,188•抽濕力: -27公升/每日(30 ;RH80%)-14.5公升/每日(26.7 ;RH60%)•1級能源標籤•環保雪種: R134a•等離子殺菌功能•活性碳除臭及抗菌過濾網•自動重啓功能•電子濕度控 ...
D-09-0426O
Proceedings No.:D-09-0426-0 IN THE MATTER OF Complaints made under sections 34(1)(a) and 34(1)(A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Cert ...
order-reasons-0926
Proceedings No.:D-09-0426-0 IN THE MATTER OF Complaints made under sections 34(1)(a) and 34(1)(A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Cert ...
order-danvil
Proceedings No.:D-09-0426-0 IN THE MATTER OF Complaints made under sections 34(1)(a) and 34(1)(A) of the Professional Accountants Ordinance, Cap.50 BETWEEN Registrar of the Hong Kong Institute of Cert ...
concordance_072007
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 July 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effe ...
concordance2007
Comparison between HK Financial Reporting Standards and International Financial Reporting Standards as at 1 January 2007 1 Title IASB equivalent Differences in Transitional Provisions Differences in E ...
09-Financial
Financial Statements !Hong Kong Society of Accountants !"# 89 Report of the Auditors to the Members of Hong Kong Society of Accountants (incorporated in Hong Kong under the Professional Accountan ...
iasb-ias36&38
iasb-ias36&38 By air-mail and e-mail Our. Ref.: C/FASC 4 April 2003 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft of Propo ...
2ndar2018
STANDARD SETTING SECOND YEAR REVIEW OF ENHANCED AUDITOR’S REPORTS1 Hong Kong Institute of CPAs Second Year Review Of Enhanced Auditor’s Report Executive Summary The reporting of key audit matters (“KA ...
CL7
23 November 2020 The Chairman Financial Reporting Standard Committee Hong Kong Institute of Certified Public Accountants 37th Floor, Wu Chung House 213 Queen’s Road East Wanchai Hong Kong Dear Sir, In ...
Joint Scholarship Final Awardees List_Webpage Update
HKICPA/HKABE Joint Scholarship for BAFS 2021/22 List of awardees No. School Name Student Name 1 Aberdeen Baptist Lui Ming Choi College 香港仔浸信會呂明才書院Leung Yat Long 梁逸朗2 Assembly of God Hebron Secondary S ...
Paper 5
1 To: Hong Kong Insurance Implementation Support Group (“HKIISG”) From: Douglas Mason & Sai-Cheong Foong Date: 10 April 2019 Subject: HKIISG cover note – coverage units for groups of contracts wit ...
HKICPA SSG Scholarship 2023-24 Webpage version
No. School name Full Name 1 Assembly of God Hebron Secondary School 神召會康樂中學Li Jackie 李澤政2 Assembly of God Hebron Secondary School 神召會康樂中學Wong Chun Hei 黃駿曦3 Bishop Hall Jubilee School 何明華會督銀禧中學Tsang Ho ...
HKICPA SSG Scholarship 202324 Final Webpage version
No. School name Full Name 1 Assembly of God Hebron Secondary School 神召會康樂中學Li Jackie 李澤政2 Assembly of God Hebron Secondary School 神召會康樂中學Wong Chun Hei 黃駿曦3 Bishop Hall Jubilee School 何明華會督銀禧中學Tsang Ho ...
update072
Update No. 72 (Issued November 2009) This Update contains: • HKAS 24(Revised) Related Party Disclosures; and • Other consequential amendments. Document Reference and Title Instructions Explanations VO ...
annual_report_2015_eng
The HKICPA Trust Fund A Annual Report 2015 THE WILL TO SUCCEEDON THE COVER The cover picture was taken on a hot summer night in August 2015 on a slope of Fei Ngo Shan, Kowloon. The four CPAs (from lef ...
HKAS 1_2023
Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...
update168
i Update No. 168 (Issued 29 April 2015) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to v and replace with the revised pages i ...
qa-report2014
Report 2014 Quality AssuranceHong Kong Institute of CPAs Quality Assurance Department Report 2014 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2014 1 Content Foreword Oversight of ...
qa-report2014
Report 2014 Quality AssuranceHong Kong Institute of CPAs Quality Assurance Department Report 2014 2 Hong Kong Institute of CPAs Quality Assurance Department Report 2014 1 Content Foreword Oversight of ...
ed-leases-standard
August 2010 Exposure Draft ED/2010/9 Comments to be received by 15 December 2010 LeasesExposure Draft Leases Comments to be received by 15 December 2010 ED/2010/9This exposure draft Leases is publishe ...
ED-OtherAmend
Draft amendments to other IFRSs and guidance Exposure Draft ED/2009/7 Financial Instruments: Classifi cation and Measurement Comments to be received by 14 September 2009 July 2009Exposure Draft FINANC ...
ssap31
SSAP 31 (January 2001) 1 SSAP 31 STATEMENT OF STANDARD ACCOUNTING PRACTICE 31 IMPAIRMENT OF ASSETS (Issued January 2001) The standards, which have been set in bold italic type, should be read in the c ...
EDIAS19DefinedBenefit0410
April 2010 Exposure Draft ED/2010/3 Defi ned Benefi t Plans Proposed amendments to IAS 19 Comments to be received by 6 September 2010DEFINED BENEFIT PLANS (Proposed amendments to IAS 19 Employee Benef ...
ed-isa260_isa600
4th Floor, Tower Two, Lippo Centre, Tel :(852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax :(852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 4 April 2005 To: Members o ...
ed-isa260_isa600
4th Floor, Tower Two, Lippo Centre, Tel :(852) 2287 7228 Web : www.hkicpa.org.hk 89 Queensway, Hong Kong Fax :(852) 2865 6776 E-mail : hkicpa@hkicpa.org.hk (852) 2865 6603 4 April 2005 To: Members o ...
Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - English
Taliban list 2018-10-05 (135 individuals 5 entities) - ref order - English Res. 1988 (2011) List Page 1 of 34 The List established and maintained pursuant to Security Council res. 1988 (2011) Generate ...
UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 2
Res. 1988 (2011) List Page 1 of 34 The List established and maintained pursuant to Security Council res. 1988 (2011) Generated on: 30 January 2019 "Generated on refers to the date on which the us ...
update160
Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...
ETS_Module A
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 pu ...
ETS_Module A
You don't have access right to view the details. Please login.
ETS_Module A
You don't have access right to view the details. Please login.
ETS_Module_A
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 ...
ETS_Module_A
You don't have access right to view the details. Please login.
Module B Dec 2014
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 ...
26-11-13_Module_D_Essay
Examination Technique Seminar (Essay) for Module D on Taxation Speaker Ms. Minnie Leung 26 November 2013 1 HKICPA Module Preparation Seminar Module D -Taxation 26 November 2013 Minnie LEUNG FTMS Train ...
B2
1 Pre-Workshop Materials Corporate Financing 2 Workshops 1 and 2 Case Background Overview Platin Hotels Limited (‘Platin’) is a long-established company whose shares are listed on the Hong Kong Stock ...
proposal11-12
2011 -12 Budget proposals Developing a sustainable community, economy and environmentComposition of the HKICPA Taxation Committee 2010 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Memb ...
full-budget-proposals-2011-12
2011 -12 Budget proposals Developing a sustainable community, economy and environmentComposition of the HKICPA Taxation Committee 2010 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Memb ...
ed-deferred-tax
September 2010 Exposure Draft ED/2010/11 Comments to be received by 9 November 2010 Deferred Tax: Recovery of Underlying Assets Proposed amendments to IAS 12Exposure Draft Deferred Tax: Recovery of Un ...
nov-issue-i
Photo: Reuters/OTHK [ 42 ] A Plus November 2009 PRC accounting 繼上期刊載內地上市公司2008年財務報告分析,以及從財務報告總體和AH股年報分析企業會計準則的執行情況後,今期將續刊從具體準則項目應用及單個上市公司分析準則的執行情況,並載述企業會計準則實施獲國內外廣泛認可的成果。( 三)從具體準則項目應用分析企業會計準則執行情況我們對3 ...
Financial_Statements
A N N U A L R E P O R T 2 0 0 3 89 ! Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...
12financial Statements
74 Hong Kong Society of Accountants • Financial Statements To the Members of Hong Kong Society of Accountants (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audi ...
Financial Statements
93 FINANCIAL STATEMENTS 94 REPORT OF THE AUDITORS !" To the Members of HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated in Hong Kong under the Professional Accountants Ordinance) We have audited th ...
update271
1 Update No. 271 (Issued 25 February 2022) This update relates to the following: (i) Publication of Initial Application of HKFRS 17 and HKFRS 9—Comparative Information (Amendment to HKFRS 17). The Ame ...
AGM booklet
You don't have access right to view the details. Please login.
sub_5
ED-5000: RESPONSE TEMPLATE August 2023 RESPONSE TEMPLATE FOR EXPOSURE DRAFT OF PROPOSED ISSA 5000, GENERAL REQUIREMENTS FOR SUSTAINABILITY ASSURANCE ENGAGEMENTS Guide for Respondents Comments are requ ...
Decision 1196C 1235C14Nov2019edited
Decision 1196C 1235C14Nov2019edited A Complaint made under Section 34(IA) Professional Accountants Ordinance (Cap. 50) Proceedings No. D-16-1196C, D-17-1235C IN THE MATTER OF Disciplinary Committee: M ...
sub_iesbasus
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 9 May 2024 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth Ave ...
Quality Assurance Report 2019
QUALITY ASSURANCE Embracing Changes 2019 Annual ReportCONTENTS Foreword 2 Oversight of our work 4 Our work and review outcomes Practice review programme 5 Professional standards monitoring programme 1 ...
pn1012
PN 1012 (December 03) 1 PRACTICE NOTE 1012 AUDITING DERIVATIVE FINANCIAL INSTRUMENTS (Issued December 2003; revised September 2004 (name change)) Contents Paragraphs Introduction 1 Derivative Instrume ...
20121106_ModuleA_PartII
You don't have access right to view the details. Please login.
ed07-ed
International Accounting Standards Board July 2004 ED7 EXPOSURE DRAFT ED 7 Financial Instruments: Disclosures Comments to be received by 22 October 2004Exposure Draft ED 7 FINANCIAL INSTRUMENTS: DISCL ...
IAASB_ED_QC_attach
IFAC International Auditing and Assurance Standards Board May 2003 Exposure Draft Response Due Date August 31, 2003 Quality Control Proposed ISQC 1 “Quality Control for Audit, Assurance and Related Se ...
Changes to Practical Experience Framework 28 Nov 2018_R2
November 2018 Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Revised Practical Experience Framework 2 Enhancing Flexibility in Time Requirements 3 Stren ...
hkas37
Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised December 2021 August 2022 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright ...
Position Paper 277 MB
November 2018 Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Revised Practical Experience Framework 2 Enhancing Flexibility in Time Requirements 3 Stren ...
f22
Hong Kong Framework for Assurance Engagements Hong Kong Framework for Assurance Engagements Framework Issued March 2014; Revised September 2019, July 2020, December 2021, May 2022, January 2024 Hong K ...
Copy of Position Paper 277 MB
November 2018 Changes to Practical Experience FrameworkContents Executive Summary Glossary 1 Overview of the Revised Practical Experience Framework 2 Enhancing Flexibility in Time Requirements 3 Stren ...
HKAS 37_2023
Provisions, Contingent Liabilities and Contingent Assets Hong Kong Accounting Standard 37 HKAS 37 Revised August 2022May 2024 PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS Copyright 2 HKAS ...
update135
i Update No. 135 (Issued 19 December 2013) This Update relates to the issuance of: Defined Benefit Plans: Employee Contributions (Amendments to HKAS 19 (2011) Employee Benefits) HKFRS 9 Financial In ...
pr-20110127-e
1 Hong Kong Institute of CPAs’ budget proposal asks government to use taxes to support the community and raise international competitiveness Proposal stresses a stable housing market and stronger pill ...
aasbframe
A FRAMEWORK FOR AUDIT QUALITY KEY ELEMENTS THAT CREATE AN ENVIRONMENT FOR AUDIT QUALITY February 2014 This document was developed and approved by the International Auditing and Assurance Standards Boa ...
ff-2011-tc
財務報告2011 致香港會計師公會會員的獨立核數師報告集團與公會獨立核數師報告01 財務狀況表02 全面收益表03 會員權益變動表04 現金流量表05 財務報表附註06 香港會計師公會信託基金獨立核數師報告27 財務狀況表28 全面收益表28 累積基金變動表29 現金流量表29 財務報表附註30 香港會計師公會慈善基金獨立核數師報告34 財務狀況表35 全面收益表35 累積基金變動表36 現金流量 ...
DPMeasurement_condensed
November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...
DP-Measurement-ConVer
November 2005 DISCUSSION PAPER Measurement Bases for Financial Accounting – Measurement on Initial Recognition Prepared by staff of the Canadian Accounting Standards Board Comments to be submitted by ...
annual_report_2014_eng
Annual Report 2014 Contents Message from the President and the Chief Executive and Registrar Constitution, Governance and Finance Qualification and Education Standards, Ethics and Regulation Member Su ...
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 ...
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:/ ...
dp1_goodwill
IFRS Standards Discussion Paper DP/2020/1 March 2020 Comments to be received by 15 September 2020 Business Combinations—Disclosures, Goodwill and ImpairmentBusiness Combinations—Disclosures, Goodwill ...