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IAG 1 (December 2001) 1 IAG 1 INDUSTRY ACCOUNTING GUIDELINE 1 ACCOUNTING FOR GENERAL INSURANCE BUSINESS (Issued June 1993; revised July 2000 and December 2001) This Guideline sets out recommendations, ...
Dear members, The Institute is proud to be a supporting organization of the 2024 HKGFA Annual Forum – Financing Asia’s Net Zero Transition. We would like to invite you to the event, which will be held ...
Paper 4A A 1-year participating product, assume use BBA, only 1 policy in that group. Premium 100. At day 1, expect to pay claim 102.5(investment component) at year1, discount rateexpected investment ...
Reference materials from other organisations Reference materials from other organisations The Stock Exchange of Hong Kong Limited ESG Academy 2022 Analysis of ESG Practice Disclosure Financial Service ...
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 ...
1 Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause The Questions and Answers (Q&As) below ...
Module A (Dec10)_Answer Module A (December 2010 Session) Page 1 of 13 SECTION A – CASE QUESTIONS (Total: 50 marks) To: Ms. Wong, Director of PPY From: Tommy Lau, Accounting Manager, PPY c.c.: Renee Ho ...
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 ...
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 ...
