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hkas19

Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2020August 2022 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

hkas19_2011

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HKAS 19_2023

Employee Benefits Hong Kong Accounting Standard 19 HKAS 19 Revised August 2022May 2024 EMPLOYEE BENEFITS Copyright 2 HKAS 19 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certified Public A ...

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update052

Update No. 52 (Issued June 2008) This Update relates to the issuance of: • Amendments to HKAS 32 Financial Instruments: Presentation and HKAS 1 Presentation of Financial Statements – Puttable Financia ...

发布日期: 2019-03-25

File Type: pdf | Size: 741 KB

ETS_Module D

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 ...

发布日期: 2017-11-16

File Type: pdf | Size: 1 MB

ETS_Module D

发布日期: 2017-05-08

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ed201508

Exposure Draft ED/2015/8 October 2015 Comments to be received by 26 February 2016 IFRS Practice Statement: Application of Materiality to Financial StatementsExposure Draft IFRS Practice Statement Appl ...

发布日期: 2015-10-28

File Type: pdf | Size: 219 KB

20121106_ModuleA_PartII

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发布日期: 2012-11-06

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eframework_guide

Corporate Governance for Public Bodies A Basic Framework I am pleased to note that the Hong Kong Society of Accountants continues to play a significant role in promoting greater awareness and higher s ...

发布日期: 2006-03-08

File Type: pdf | Size: 330 KB

1648_C_AnnualReport2019

1 January 2019 to 30 June 2020 COMPLIANCE Regulating the Profession Operations ReportFOREWORD 3 REGULATING THE PROFESSION 4 ANATOMY OF THE COMPLAINT PROCESS 5 What is a complaint? Complaint sources Pr ...

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ETS-FE_for presentation (for upload)

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ETS_Module D

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ETS_Module D

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Reasons for Decision_1178F_31 Dec2019_edited

IN THE MATTER OF A Complaint made under Section 34(IA) of the Professional Accountants Ordinance (Cap, 50) C'the FAO") BETWEEN The Registrar of the Hong Kong Institute of Certified Public Acc ...

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em__2704pie

1 COE Chapter A Issued February 2024 Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code Explanatory Memorandum 2 Copyright 2024 The Hong Kong Institute of Certified P ...

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update118

i Update No. 118 (Issued 6 July 2012) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to iv and replace with the new pages i to iv ...

发布日期: 2019-03-25

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update107

i Update No. 107 (Issued 14 July 2011) This Update relates to the issuance of: Amendments to HKAS 1 (Revised) Presentation of Financial Statements – Presentation of Items of Other Comprehensive Incom ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update183

i Update No. 183 (Issued 8 April 2016) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, v and replace with the revised pages i, v. ...

发布日期: 2019-03-25

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Module B 6th Edition Flash Card

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发布日期: 2017-08-29

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pn830

PN 830Issued January 2005 Effective upon issuePractice Note 830 Reports by Auditors Under the Banking Ordinance REPORTS BY AUDITORS UNDER THE BANKING ORDINANCE PRACTICE NOTE 830 REPORTS BY AUDITORS UN ...

发布日期: 2005-01-05

File Type: pdf | Size: 855 KB

update 275

i Update No. 275 (Issued 4 July 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i, v and vii and replace with the revised pages i, ...

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s2600r

Hong Kong Standard on Auditing 600 (Revised) HKSA 600 (Revised) Issued July 2022 Effective for audits of financial statements for periods beginning on or after 15 December 2023 Special Considerations— ...

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DPMeasurement_full

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 ...

发布日期: 2005-11-02

File Type: pdf | Size: 1 MB

DP-Measurement-FullVer

发布日期: 2005-11-02

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ed_issa5r

International Standard on Sustainability Assurance Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conformin ...

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ed_issa5

File Type: pdf | Size: 1 MB

ed_issa5

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update191

i Update No. 191 (Issued 24 November 2016) Amendments to the following Standards, Basis for Conclusions and Implementation Guidance relate mainly to the IASB's annual improvements project. Amendme ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

ED_IAS_37_19_Amend

June 2005 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits Comments to be received by 28 October 2005 International ...

发布日期: 2005-06-30

File Type: pdf | Size: 738 KB

ED-IAS37nIAS19

发布日期: 2005-06-30

File Type: pdf | Size: 738 KB

List of individuals, groups, undertakings and entities (Eng)

List of individuals, groups, undertakings and entities (Eng) Page 1 of 71 List of individuals, groups, undertakings and entities published under section 25 of the United Nations Sanctions (ISIL and Al ...

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ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/ ...

File Type: pdf | Size: 432 KB

List of individuals, groups, undertakings and entities (Chi)

List of individuals, groups, undertakings and entities (Chi) Page 1 of 71 根據《聯合國制裁（伊黎伊斯蘭國及基地組織）規例》第25條刊登個人、團體、企業和實體的名單(於2018年10月5日, 上午11時30分更新) 個人QDi.001 Name: 1: SAYF-AL ADL 2: na 3: na 4: na Name (o ...

File Type: pdf | Size: 989 KB

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 1

Res. 1267/1989/2253 List Page 1 of 71 The List established and maintained pursuant to Security Council res. 1267/1989/2253 Generated on: 30 January 2019 "Generated on refers to the date on which ...

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314n19

HKFRS 19 Issued July 2024 Subsidiaries without Public Accountability: Disclosures Hong Kong Financial Reporting Standard 19 SUBSIDIARIES WITHOUT PUBLIC ACCOUNTABILITY: DISCLOSURES Copyright 2 HKFRS 1 ...

File Type: pdf | Size: 779 KB

update112

i Update No. 112 (Issued 16 February 2012) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i-ii and replace with the revised pages i-ii. ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

140515ppt

幸福繫萬家活力聚香江香港人口未來二十年的機與危HKGolden50 1 HKGolden50 2 •第一份報告：《香港——黃金五年(2010-2014) ：盛衰關鍵》•第二份報告：《實現香港潛能躍升國際都會：借鏡倫敦》•第三份報告：《如何為我們的將來投資一千億》•第四份報告：《如何建立世界級醫療體系》•第五份報告：《幸福繫萬家，活力聚香江：香港人口未來二十年的機與危》3 可在以下網址下 ...

发布日期: 2014-05-15

File Type: pdf | Size: 5 MB

Module C Business Assurance Flashcards Fourth Edition

Qualification Programme Module C: Business Assurance F O U RT H E D I T I O N Qualification Programme Module C Business Assurance Flashcards First edition 2010, Fourth Edition 2013 ISBN 9781 4453 6971 ...

发布日期: 2013-09-02

File Type: pdf | Size: 693 KB

Module A Financial Reporting Flashcards Fourth Edition

Qualification Programme Module A: Financial Reporting F O U RT H E D I T I O N Qualification Programme Module A Financial Reporting Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 69 ...

发布日期: 2013-09-02

File Type: pdf | Size: 674 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 ...

发布日期: 2010-03-26

File Type: pdf | Size: 1 MB

Seminar

TUE No. DateTopicSpeaker 401 (SESSION HELD) 13 Apr 04 New Institute Independence Pronouncements This session will introduce the new Institute independence pronouncements (Statement 1.203A and Guidance ...

发布日期: 2009-03-23

IASBDP_0929

May 2008 DISCUSSION PAPER Preliminary Views on an improved Conceptual Framework for Financial Reporting The Reporting Entity Comments to be submitted by 29 September 2008 International Accounting Stan ...

发布日期: 2008-05-29

File Type: pdf | Size: 581 KB

ED-RE

发布日期: 2008-05-29

File Type: pdf | Size: 581 KB

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 ...

发布日期: 2007-04-16

File Type: pdf | Size: 771 KB

Flashcard_Module A(5th edition)

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File Type: pdf | Size: 1 MB

Flashcard_Module C(5th edition)

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File Type: pdf | Size: 1015 KB

em__susec

International Ethics Standards Board for Accountants Explanatory Memorandum for Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (I ...

File Type: pdf | Size: 1 MB

exp_issa5r

International Standard on Sustainability Assurance Explanatory Memorandum for Proposed International Standard on Sustainability AssuranceTM (ISSA) 5000 General Requirements for Sustainability Assuranc ...

File Type: pdf | Size: 715 KB

exp_issa5

File Type: pdf | Size: 715 KB

exp_issa5

File Type: pdf | Size: 715 KB

hkapg1000

Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerations in Special Considerat ...

发布日期: 2019-03-25

File Type: pdf | Size: 712 KB

100022

HKAPG 1000 has been updated for conforming and consequential amendments HKAPG 1000 has been updated for conforming and consequential amendments HKAPG 1000 has been updated for conforming and consequen ...

File Type: pdf | Size: 707 KB

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - Chinese

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - Chinese Res. 1267/1989/2253 List Page 1 of 61 依照安全理事会第1267/1989/2253 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 ...

File Type: pdf | Size: 785 KB

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 Chinese Schedule part 1

Res. 1267/1989/2253 List Page 1 of 62 依照安全理事会第1267/1989/2253 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: h ...

File Type: pdf | Size: 795 KB

update088

i Update No. 88 (Issued 30 June 2010) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i to ii and replace with the new pages i to ii. Re ...

发布日期: 2019-03-25

File Type: pdf | Size: 4 MB

invitation_to_Comment_0809

31 July 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFAC’S INTERNATIONAL ETHICS STANDARDS BOARD FOR ACCOUNTANTS (IESBA) EXPOSURE DRAFT ON ...

发布日期: 2008-07-31

File Type: pdf | Size: 1 MB

pn820

PN 820 (Revised) Issued December 2014; revised March 2016 Revi Effective upon issuance The Audit of Licensed Corporations and Associated Entities of Intermediaries Practice Note 820 (Revised) THE AUDI ...

发布日期: 2019-03-25

File Type: pdf | Size: 582 KB

pn820rev

PN 820 (Revised) Issued December 2014 Revi The changes with respect to the Companies Ordinance (Cap.622) are effective for financial statements which cover a period beginning on or after 3 March 2014 ...

发布日期: 2019-03-25

File Type: pdf | Size: 628 KB

Module B Corporate Financing Flashcards Fourth Edition

Qualification Programme Module B: Corporate Financing F O U RT H E D I T I O N Qualification Programme Module B Corporate Financing Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 69 ...

发布日期: 2013-09-02

File Type: pdf | Size: 1 MB

ED_Practice_Note_820

December 2007 To: Members of the Hong Kong Institute of CPAs All other interested parties HKICPA EXPOSURE DRAFT ON REVISED PRACTICE NOTE 820 THE AUDIT OF LICENSED CORPORATIONS AND ASSOCIATED ENTITIES ...

发布日期: 2008-01-21

File Type: pdf | Size: 356 KB

DPMeasurement_condensed

发布日期: 2005-11-07

File Type: pdf | Size: 804 KB

DP-Measurement-ConVer

发布日期: 2005-11-07

File Type: pdf | Size: 804 KB

DP-ManagementComm

October 2005 DISCUSSION PAPER Management Commentary A paper prepared for the IASB by staff of its partner standard-setters and others Comments to be submitted by 28 April 2006 International Accounting ...

发布日期: 2005-10-14

File Type: pdf | Size: 861 KB

IASB_Management_Comm

发布日期: 2005-10-14

File Type: pdf | Size: 861 KB

pn820

To: HKSA members All other interested parties EXPOSURE DRAFT Practice Note 820 “The audit of licensed corporations and associated entities of intermediaries” Comments to be received by 15 September 20 ...

发布日期: 2003-06-27

File Type: pdf | Size: 471 KB

pn820

发布日期: 2003-06-27

File Type: pdf | Size: 471 KB

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 ...

File Type: pdf | Size: 221 KB

Flashcard_Module B(5th edition)

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File Type: pdf | Size: 3 MB

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 ...

File Type: pdf | Size: 218 KB

update110

i Update No. 110 (Issued 22 December 2011) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i to vi and replace with the new pages i ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update046

Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...

发布日期: 2019-03-25

File Type: pdf | Size: 946 KB

Module D 6th Edition Flash Card

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发布日期: 2017-08-29

File Type: pdf | Size: 971 KB

ED_FSP

International Accounting Standards Board October 2008 DISCUSSION PAPER Preliminary Views on Financial Statement Presentation Comments to be submitted by 14 April 2009 Discussion Paper Preliminary View ...

发布日期: 2008-10-16

File Type: pdf | Size: 1 MB

ED-FSP

发布日期: 2008-10-16

File Type: pdf | Size: 1 MB

ED-Proposed-Improvement

October 2007 EXPOSURE DRAFT OF PROPOSED Improvements to International Financial Reporting Standards Comments to be received by 11 January 2008FIRST ANNUAL IMPROVEMENTS PROJECT Exposure Draft of Propos ...

发布日期: 2007-10-10

File Type: pdf | Size: 861 KB

IASB_ED_Proposed_Improvement

发布日期: 2007-10-10

File Type: pdf | Size: 861 KB

Part1_I2C_IASB_Preliminary_views_Insurance

May 2007 DISCUSSION PAPER Preliminary Views on Insurance Contracts Part 1: Invitation to Comment and main text Comments to be submitted by 16 November 2007DISCUSSION PAPER Preliminary Views on Insuran ...

发布日期: 2007-04-26

File Type: pdf | Size: 875 KB

ED-IASB-PVI-PartI

发布日期: 2007-04-26

File Type: pdf | Size: 875 KB

Module A Financial Reporting_Part 2

Financial Reporting 476 Learning outcomes In this chapter you will cover the following learning outcomes: Competency level Account for transactions in accordance with Hong Kong Financial Reporting Sta ...

发布日期: 2015-03-16

File Type: pdf | Size: 6 MB

HKICPA_CG_Report_on_Improving_Corporate_Governance_in_Hong_Kong

CORPORATE GOVERNANCE Report on Improving Corporate Governance in Hong Kong A comparative based study Syren JOHNSTONE and Say H GOODate of report: 15 December 2017 2017 HKICPAReport on Improving Corpo ...

发布日期: 2018-04-26

File Type: pdf | Size: 12 MB

as32ias39-ed_amend

Exposure Draft of Proposed AMENDMENTS TO IAS 32 FINANCIAL INSTRUMENTS: DISCLOSURE AND PRESENTATION IAS 39 FINANCIAL INSTRUMENTS: RECOGNITION ANDMEASUREMENT Comments to be received by 14 October 2002 C ...

发布日期: 2002-05-24

File Type: pdf | Size: 1 MB

update237

i Update No. 237 (Issued 31 March 2020) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard the existing pages i and iv and replace with the revised pages ...

File Type: pdf | Size: 2 MB

pn860_1_17

Effective from 26 June 2020 PN 860.1 (Revised) Issued December 2014; revised December 2015, October 2016, June 2017, August 2020, January 2021, December 2021, February 2023 Practice Note 860.1 (Revise ...

发布日期: 2019-03-25

File Type: pdf | Size: 825 KB

pn820_16

PN 820 (Revised) Issued December 2014; revised March 2016, October 2016 Revi Effective for audits of financial statements for periods ending on or after 15 December 2016 The Audit of Licensed Corporat ...

发布日期: 2019-03-25

File Type: pdf | Size: 601 KB

update169

i Update No. 169 (Issued 19 May 2015) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised contents p ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

update049

Update No. 49 (Issued March 2008) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i, ii and iii and replace with new pages i, ii and ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

annual_report_2017_eng

H A RNESS I NG INNOVATION FOR THE FUTURE ANNUAL REPORT 2017CONTENTS 0 0 2 Message from the President and the Chief Executive 0 0 7 Constitution, Governance and Finance 0 1 1 Qualification and Educatio ...

发布日期: 2017-11-15

File Type: pdf | Size: 5 MB

annual_report_2016_eng

FASHIONING A FUTURE FOR HONG KONGANNUAL REPORT 2016CONTENTS2Message from the President and the Chief Executive8Constitution, Governance and Finance13Qualification and Education18Standards, Ethics and ...

发布日期: 2016-11-24

File Type: pdf | Size: 6 MB

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 ...

发布日期: 2015-11-25

File Type: pdf | Size: 2 MB

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 ...

发布日期: 2014-11-27

File Type: pdf | Size: 8 MB

Module D Taxation Flashcards Fourth Edition

Qualification Programme Module D: Taxation F O U RT H E D I T I O N Qualification Programme Module D Taxation Flashcards First edition 2010, Fourth edition 2013 ISBN 9781 4453 6972 3 British Library C ...

发布日期: 2013-09-02

File Type: pdf | Size: 894 KB

ed-pn830

September 2004 Exposure Draft Response Due Date 6 November 2004 Proposed Practice Note 830 “Reporting Responsibilities Of Auditors Under The Banking Ordinance”ED/PN 830 (September 2004) 2 CONTENTS Pag ...

发布日期: 2004-09-22

File Type: pdf | Size: 424 KB

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List of individuals, groups, undertakings and entities (Eng)

ISIL Al-Qaida list 2018-10-05 (263 individuals 83 entities) - ref order - English

List of individuals, groups, undertakings and entities (Chi)

UN Anti-Terrorism Measures Ordinance Cap 575 Gazete Notice 2019-01-31 English Schedule part 1

314n19

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Module C Business Assurance Flashcards Fourth Edition

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