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081210

Financial Services Interest Group Year End Cocktail Date : 10 December 2008, Wednesday Time : 7:00 p.m. – 8:30 p.m. (Speech will be delivered at 7:15 p.m.) Venue : Institute’s Auditorium, 27/F, Wu Chu ...

发布日期: 2008-11-27

File Type: pdf | Size: 96 KB

081210

发布日期: 2008-11-27

File Type: pdf | Size: 96 KB

Application Form - for Seminar 3-4

Module Preparation Seminars on QP Modules A and C February 2008 session Enrolment Form Name : Student No : Tel (Day Time) : Tel (Mobile) : Email Address : Payment of 150 per seminar (please use separa ...

发布日期: 2008-02-28

File Type: pdf | Size: 54 KB

Concordance_IASE_ED_SME

Table of Concordance between IASB ED of proposed IFRS for SMEs and HK SME-FRF & SME-FRS Section IASB ED of proposed IFRS for SMEs Section HK SME-FRF & SME-FRS 1. Scope SME-FRF 2. Concepts and ...

发布日期: 2007-04-03

File Type: pdf | Size: 15 KB

curriculum05revised

PRACTICAL TRAINING CURRICULUM FOR THE CAREER DEVELOPMENT OF PROFESSIONAL ACCOUNTANTS SENIOR ACCOUNTANTS Internal Control Business & Career Insights Accounting standards (New and difficult topics) ...

发布日期: 2006-02-03

File Type: pdf | Size: 52 KB

pr_annual1820

5/22/2019 IFRS -International Accounting Standards Board proposes annual improvements to IFRS Standards https://www.ifrs.org/news-and-events/2019/05/international-accounting-standards-board-proposes-a ...

File Type: pdf | Size: 120 KB

Submission guidelines for written report

1 Hong Kong Institute of CPAs – All Copyright Reserved Submission guidelines for written report (Submission deadline: 9 October 2019, before 12:00 noon) Each team should submit a written report in En ...

File Type: pdf | Size: 160 KB

pr_193

30 May 2019 IASB proposes to update Conceptual Framework reference in IFRS 3 The International Accounting Standards Board (Board) has today published for public consultation proposed narrow-scope amen ...

File Type: pdf | Size: 82 KB

i2c_dta

25 July 2019 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED/2019/5 Deferred Tax related to Assets and Liabilities arising f ...

File Type: pdf | Size: 51 KB

CO-rewrite - non transitional QA

Meaning of financial year Question E3 – Meaning of "financial year" The new CO refers to "financial year". Does this always mean 12 months or can a company prepare financial statem ...

发布日期: 2019-04-18

Submission guidelines for HK written report_2020_TC_KL

Copyright 2020 Hong Kong Institute of CPAs. All rights reserved 1 HKICPA Business Case Competition 2020 Submission guidelines for written proposal Submission deadline: 12 October 2020, before 12:00 n ...

File Type: pdf | Size: 583 KB

CL1suv

From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on ISSB Request for Information: Consultation on Agenda Priorities Date: Tuesday, 9 May 2023 4:40:45 pm Attachments: im ...

File Type: pdf | Size: 261 KB

update310

i Update No. 310 (Issued 13 June 2024) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace page i with revised page i. Revised content page PROFESSIONAL ETHICS ...

File Type: pdf | Size: 170 KB

2023

webcasts Item Date of issue Title -15 28 December E-learning: Impairment of non-financial assets (1.5 CPD hours) 2023-14 7 December 2023 E-learning: Audit-cum-accounting training series - HKFRS 15 Re ...

发布日期: 2023-01-03

2021

webcasts Webcasts Item Date of issue Title -14 25 November E-Learning: HKFRS 17 Insurance contracts An Update in a Nutshell (2 CPD hours) 2021-13 8 October 2021 E-learning: Sharing on Financial Repor ...

发布日期: 2019-01-25

The Pier Hotel Flyer

Corporate Rates for Hong Kong Institute of Certified Public Accountants Nestled amidst on a tranquil pier away from the hustle and bustle, The Pier Hotel is located in Pak Sha Wan, where you may explo ...

File Type: pdf | Size: 939 KB

update063

i Update No. 63 (Issued March 2009) This Update relates to the issuance of: • Amendments to HK(IFRIC)-Int 9 Reassessment of Embedded Derivatives and HKAS 39 Financial Instruments: Recognition and Meas ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

update032

Update No. 32 (Issued September 2006) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i, ii, iii and iv and replace with the new pages ...

发布日期: 2019-03-25

File Type: pdf | Size: 756 KB

MPS_D_PartII

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 purposes and s ...

发布日期: 2017-11-07

File Type: pdf | Size: 903 KB

TFEC_BEPS_consultation_submission2017

By Email (beps@ftsb.gov.hk) & By Hand 13 January 2017 Our Ref.: C/TXG, M109538 Mr Andrew Lai, JP Financial Services and the Treasury Bureau (Treasury Branch) 24/F, Central Government Offices 2 Tim ...

发布日期: 2017-01-19

File Type: pdf | Size: 272 KB

wks15q1_old

HKFRS for Private Entities Workshops The HKFRS for Private Entities (HKFRS for PEs) was issued with effect from 30 April 2010. Workshops will be organized for the purpose of assisting members with the ...

发布日期: 2014-12-23

File Type: pdf | Size: 683 KB

tls345

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

发布日期: 2014-02-26

File Type: pdf | Size: 653 KB

workshop134q

Technical Learning and Support Programme 2013 Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct ...

发布日期: 2013-08-28

File Type: pdf | Size: 808 KB

lpd

Q u a l i f i c a t i o n P r o g r a m m e Module D Taxation J U N E 2 0 1 3 S U P P L E M E N Tii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learni ...

发布日期: 2013-06-25

File Type: pdf | Size: 228 KB

info_leaflet2012

1 Rev. Feb 2010 Information Leaflet Board of Review (Inland Revenue Ordinance) Constitution The Board of Review (Inland Revenue Ordinance) (hereinafter referred to as the Board) is an independent stat ...

发布日期: 2012-06-05

File Type: pdf | Size: 395 KB

techwatch106

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Financ ...

发布日期: 2011-08-04

File Type: pdf | Size: 283 KB

techwatch106

发布日期: 2011-08-04

File Type: pdf | Size: 283 KB

companies-bill-110628

By email and by post 28 June 2011 Our Ref.: C/CB, M77971 The Hon. Paul Chan Mo-po Chairman Bills Committee on Companies Bill Legislative Council Secretariat Legislative Council Building 8 Jackson Road ...

发布日期: 2011-06-29

File Type: pdf | Size: 286 KB

jeffrey-au-order

Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...

发布日期: 2011-04-21

File Type: pdf | Size: 265 KB

qp-RF-Aug09

Section 1 Personal Particular Title (Tick “” as appropriate) Mr. Miss Mrs. Ms. Surname Forename 中文姓名Name (Chinese) Date of Birth (dd/mm/yyyy) //HK Identity Card No. ( ) Passport No. Nationality Pl ...

发布日期: 2009-08-26

File Type: pdf | Size: 460 KB

ED-RR-Activities-IE

Illustrative Examples Exposure Draft ED/2009/8 Rate-regulated Activities Comments to be received by 20 November 2009 July 2009Draft Illustrative Examples Exposure Draft RATE-REGULATED ACTIVITIES Comme ...

发布日期: 2009-07-22

File Type: pdf | Size: 185 KB

qp-RF-Jun09

发布日期: 2009-06-17

File Type: pdf | Size: 517 KB

HKICPA_Submission_IAASB_SRQ

1 Our Ref.: C/AASC By Email Alta Prinsloo [ altaprinsloo@ifac.org ] and By Post 23 February 2007 Ms. Alta Prinsloo Deputy Director International Auditing and Assurance Board 545 Fifth Avenue 14th Floo ...

发布日期: 2007-02-23

File Type: pdf | Size: 210 KB

MichaelPage

commerce & industry salary survey 06/072 Michael page Finance salary survey welcome The Michael Page Finance -Commerce & Industry Salary Survey 06/07 seeks to provide an insight into market co ...

发布日期: 2006-10-20

File Type: pdf | Size: 5 MB

Module A (Dec 2015)_Answer

Module A (Dec 2015)_Answer Module A (December 2015 Session) Page 1 of 17 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Kim Chong, Director From : Ivy Lee, Accounting Manager Date : dd/mm/yyyy ...

File Type: pdf | Size: 536 KB

Module D (Dec10)_Answer

Module D (Dec10)_Answer Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ca ...

File Type: pdf | Size: 141 KB

Module D (Dec10)_Answer_1

Module D (Dec10)_Answer_1 Module D (December 2010 Session) Page 1 of 10 SECTION A – CASE QUESTIONS Answer 1(a) The ovens and grillers are capital assets and the expenditure incurred in acquisition is ...

File Type: pdf | Size: 141 KB

Module B (Dec 15)_Answer

Module B (Dec 15)_Answer Module B (December 2015 Session) Page 1 of 12 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer 1(a) Heli Robo HK HK Selling price 8,000 24,000 Variable costs (3,240) (9,400 ...

File Type: pdf | Size: 287 KB

COVID-19 disclosure by listed companies

Hong Kong Institute of CPAs COVID-19 disclosure by listed companies: A research study January 2021The Hong Kong Institute of Certified Public Accountants is the only body authorized by law to register ...

File Type: pdf | Size: 784 KB

FE (Jun 18) Paper I_Question

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File Type: pdf | Size: 216 KB

FE (Jun 17) Paper II_Answer

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FE (Dec 16) Paper II_Answer

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FE (Dec 17) Paper I_Question

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File Type: pdf | Size: 291 KB

MPS_D_PartII

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File Type: pdf | Size: 899 KB

hksa560cfd

Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010 Effective for audits of financial statements for periods beginning on or after 15 December 2009 SUBSEQ ...

发布日期: 2019-03-25

File Type: pdf | Size: 191 KB

hksa56015

Subsequent Events Hong Kong Standard on Auditing 560 HKSA 560 Issued July 2009; revised July 2010, August 2015, June 2017, January 2024 Effective for audits of financial statements for periods beginni ...

发布日期: 2019-03-25

File Type: pdf | Size: 342 KB

Reference_2015_Executive_Summary_Chi

参考1参考1参考1参考1参考1参考1参考1参考11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specializes in high-fashion, ready-made, and medium-to-top ranked garment ...

发布日期: 2015-09-30

File Type: pdf | Size: 3 MB

Reference_2015_Executive_Summary_Eng

Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 1Reference 11. Introduction High Fashion International Company Limited (HFIC), a HK-based company listed in 2007, specialize ...

发布日期: 2015-09-30

File Type: pdf | Size: 3 MB

techwatch100

In this 100th issue of TechWatch, we should like to wish all our readers a very happy, healthy and successful Year of the Rabbit. TechWatch updates you on technical developments in financial reporting ...

发布日期: 2011-02-09

File Type: pdf | Size: 560 KB

techwatch100

发布日期: 2011-02-09

File Type: pdf | Size: 560 KB

7-8_2009IASBUpdate

J July 2009 IASB Update is published as a convenience for the Board’s constituents. All conclusions reported are tentative and may be changed or modified at future Board meetings. Decisions become fin ...

发布日期: 2009-08-27

File Type: pdf | Size: 103 KB

7-8_2009IASBUpdate

发布日期: 2009-08-27

File Type: pdf | Size: 103 KB

BMO

Audit Issues Questions & Answers Posted Feb 08 Audit of Financial Statements of Owners’Corporations of Buildings Page 1 of 13 Audit of Financial Statements of Owners’Corporations of Buildings – Au ...

发布日期: 2008-03-04

File Type: pdf | Size: 61 KB

BMO

发布日期: 2008-03-04

File Type: pdf | Size: 61 KB

BMO

发布日期: 2008-03-04

File Type: pdf | Size: 61 KB

ED-D13

IFRIC DRAFT INTERPRETATION D13 Service Concession Arrangements— The Financial Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Intern ...

发布日期: 2005-02-24

File Type: pdf | Size: 97 KB

ifric-d13

发布日期: 2005-02-24

File Type: pdf | Size: 97 KB

CPAs for NGOs workshop (1 December)_Final

CPAs for NGOs workshop (1 December)_Final Presented by : Vincent Lai – Sole Proprietor, Vincent W.M. Lai & Co., Arthur Chan – Partner, PricewaterhouseCoopers Date: 1 December 2017 “CPA for NGO” so ...

File Type: pdf | Size: 1 MB

update096

i Update No. 96 (Issued 29 October 2010) This Update relates to the issuance of: Amendments to HKFRS 7 Financial Instruments: Disclosures—Disclosures – Transfers of Financial Assets Other consequent ...

发布日期: 2019-03-25

File Type: pdf | Size: 746 KB

S0202ndrunnerup

Business Proposal – Hung Fook Tong 1 Table of contents 1. Introduction p.1 2. Executive summary p.1-3 3. Financial analysis—Ratio and trend analysis p.3-5 4. Financial performance--Competitor analysis ...

发布日期: 2018-03-20

File Type: pdf | Size: 992 KB

B-Preseen-Dec2015

Corporate Financing vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Ethics in business Case study ...

发布日期: 2015-09-10

File Type: pdf | Size: 278 KB

7_Nov_2013_Module B_Case

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发布日期: 2013-11-28

File Type: pdf | Size: 914 KB

AGM-booklet-2013

2 Contents President’s report Chief Executive and Registrar’s review Notice of the 41st annual general meeting Report of the independent auditor on the summary financial statements Summary financial s ...

发布日期: 2013-10-28

File Type: pdf | Size: 3 MB

Module B

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 ...

发布日期: 2013-02-15

File Type: pdf | Size: 383 KB

20121113_ModuleB_Case

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发布日期: 2012-12-05

File Type: pdf | Size: 2 MB

techwatch99

发布日期: 2011-01-11

File Type: pdf | Size: 714 KB

techwatch99

发布日期: 2011-01-11

File Type: pdf | Size: 714 KB

dcp-rule-08-101

1.101 (October 2006) DISCIPLINARY COMMITTEE PROCEEDINGS RULES* (Issued September 1986; revised September 2004 (name changed); further revised September 2006) Rule Page PART I CITATION AND INTERPRETATI ...

发布日期: 2006-10-24

File Type: pdf | Size: 123 KB

1_101

发布日期: 2006-10-24

File Type: pdf | Size: 123 KB

ED-D14

IFRIC DRAFT INTERPRETATION D14 Service Concession Arrangements— The Intangible Asset Model International Financial Reporting Interpretations Committee IFRIC Comments to be received by 3 May 2005 Inter ...

发布日期: 2005-02-24

File Type: pdf | Size: 107 KB

ifric-d14

发布日期: 2005-02-24

File Type: pdf | Size: 107 KB

LPMD_6thEdition

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File Type: pdf | Size: 27 MB

C-Preseen-Dec2015

Business Assurance vi Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Workshop 1 1. Introduction Presentation Group discussion 2. Corporate governance Case study ...

发布日期: 2015-09-10

File Type: pdf | Size: 1013 KB

20130506_module d_case

Examination Technique Seminar on Section A (Case) for Module D on Taxation Speaker Dr. Fiona Lam 6 May 2013 EXECUTIVE TRAINING COMPANY (INTERNATIONAL) LTD Dr Fiona Lam Managing Director and Principal ...

发布日期: 2013-05-20

File Type: pdf | Size: 760 KB

Guide_for_employers

1 Contents Qualification Programme 2 Accreditation of Training Organisations – a Guide for Employers 2 Introduction 2 Section 1 3 Accreditation Criteria 3 Introduction 3 Accreditation Criteria 4 Respo ...

发布日期: 2009-03-25

File Type: pdf | Size: 330 KB

ias39fg-ed

July 2004 EXPOSURE DRAFT OF PROPOSED Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 4 Insurance Contracts Financial Guarantee Contracts and Credit Insurance Comments ...

发布日期: 2004-07-08

File Type: pdf | Size: 843 KB

M12 Pilot Paper

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 ...

File Type: pdf | Size: 700 KB

MPS_Module B_Part 2

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发布日期: 2016-10-27

File Type: pdf | Size: 6 MB

update091

i Update No. 91 (Issued 30 August 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i, iii and iv. Discar ...

发布日期: 2019-03-25

File Type: pdf | Size: 2 MB

Module A Student Notes (All)a

Module A Student Notes (All)a Student Notes Module A (Jun 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentatio ...

File Type: pdf | Size: 1 MB

06p3

1 Paper 3 Measurement of coverage units under IFRS 17:B119 and the use of the non-distinct investment component vs. the expected service expenses as a basis to determine the benefits provided by an in ...

File Type: pdf | Size: 1 MB

TFEC_Proposals_to_Remove_Ring-Fencing_Features

1 By email (renitaau@fstb.gov.hk) and by hand 11 May 2018 Our Ref.: C/TXP, M116479 Financial Services Branch Financial Services and the Treasury Bureau Central Government Offices 2 Tim Mei Avenue Tama ...

发布日期: 2018-05-14

File Type: pdf | Size: 108 KB

eqs_manual

HKICPA Questionnaire System User Manual Prepared by Quality Assurance Department May 2018 1 Table of Contents Login – Step 1 Access Questionnaire webpage……....…………….………………….Page 2 Download User Manu ...

发布日期: 2018-04-25

File Type: pdf | Size: 608 KB

04

ANNEX 1 HKAB’s Comments on IASB ED/2017/5 Accounting Policies and Accounting Estimates (Proposed Amendments to IAS 8) Question 1 The Board proposes clarifying the definition of accounting policies by ...

发布日期: 2017-12-08

File Type: pdf | Size: 315 KB

238

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Tuesday, 5 September 2017 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

发布日期: 2017-10-31

File Type: pdf | Size: 198 KB

Module B LP Summary of Changes 2017

Module B LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module B Learning Pack Summary of changes sixth edition Section A questions and answers from Jun 15-Dec 16 exams added ...

发布日期: 2017-09-07

File Type: pdf | Size: 62 KB

Module B LP Summary of Changes 2017

发布日期: 2017-09-07

File Type: pdf | Size: 62 KB

Module A LP Summary of Changes 2017

Module A LP Summary of Changes 2017 August 2017 1 HKICPA Qualification Programme Module A Learning Pack Summary of changes sixth edition General: 1. Chapter 12 Construction Contracts has been deleted. ...

发布日期: 2017-09-07

File Type: pdf | Size: 111 KB

Module A LP Summary of Changes 2017

发布日期: 2017-09-07

File Type: pdf | Size: 111 KB

Super Star_Standing_Order form_170707

2017 鴻星食品訂購表(HKICPA Member only)HKICPA Member No. :________________(必須填寫)原價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)訂購方法:12881188218820481088102818381698788728298258228198138122668598268238888288878810898628598398 ...

发布日期: 2017-07-06

File Type: pdf | Size: 290 KB

booking-form

Training and Meeting Facilities – 27/F Wu Chung House For Office Use Only Serial no.: Handled by: Finance & Operations Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Queen’s Road East ...

发布日期: 2017-03-29

File Type: pdf | Size: 84 KB

YMSC161105

Page 1 of 2 (More sponsors will be added) The Hong Kong capital market has experienced significant growth over the past 10-15 years, which makes it become a major international financial centre and pr ...

发布日期: 2016-10-14

File Type: pdf | Size: 225 KB

WSHP16110301pe

HKFRS for Private Entities Workshop The HKFRS for Private Entities (HKFRS for PEs), based on IFRS for SMEs with amendments to suit Hong Kong’s circumstances, was issued in April 2010 as a reporting op ...

发布日期: 2016-10-05

File Type: pdf | Size: 386 KB

WSHP16101901

Workshop for audit staff and senior The two-day workshop enables participants to understand the principles and requirements of Hong Kong Standards on Auditing (HKSA). It enhances participants' pra ...

发布日期: 2016-10-05

File Type: pdf | Size: 562 KB

File Type: pdf | Size: 124 KB

Page: Page

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搜寻结果对于 "5.hi.cn" : 1901 - 2000 of 14000

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总数: Bookmarks

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081210

081210

Application Form - for Seminar 3-4

Concordance_IASE_ED_SME

curriculum05revised

pr_annual1820

Submission guidelines for written report

pr_193

i2c_dta

CO-rewrite - non transitional QA

Submission guidelines for HK written report_2020_TC_KL

CL1suv

update310

2023

2021

The Pier Hotel Flyer

update063

update032

MPS_D_PartII

TFEC_BEPS_consultation_submission2017

wks15q1_old

tls345

workshop134q

lpd

lpd

HK04SUP13_LR

Mod D Supplement20131

info_leaflet2012

techwatch106

techwatch106

companies-bill-110628

jeffrey-au-order

qp-RF-Aug09

ED-RR-Activities-IE

qp-RF-Jun09

HKICPA_Submission_IAASB_SRQ

MichaelPage

Module A (Dec 2015)_Answer

Module D (Dec10)_Answer

Module D (Dec10)_Answer_1

Module B (Dec 15)_Answer

COVID-19 disclosure by listed companies

FE (Jun 18) Paper I_Question

FE (Jun 17) Paper II_Answer

FE (Dec 16) Paper II_Answer

FE (Dec 17) Paper I_Question

MPS_D_PartII

hksa560cfd

hksa56015

Reference_2015_Executive_Summary_Chi

Reference_2015_Executive_Summary_Eng

techwatch100

techwatch100

7-8_2009IASBUpdate

7-8_2009IASBUpdate

BMO

BMO

BMO

ED-D13

ifric-d13

CPAs for NGOs workshop (1 December)_Final

update096

S0202ndrunnerup

B-Preseen-Dec2015

7_Nov_2013_Module B_Case

AGM-booklet-2013

Module B

20121113_ModuleB_Case

techwatch99

techwatch99

dcp-rule-08-101

1_101

ED-D14

ifric-d14

LPMD_6thEdition

C-Preseen-Dec2015