PSS_Flyer_Photography sharing sessions Oct_Dec_2014_FULL
Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions which will be held between October, November and December for members who ar ...
Mobile Medical til 31 Mar 2025 ENG
MOBILE MEDICAL & HEALTH CHECK CENTRE LTD *Wellcome Supermarket coupon will be redeem at the Gift Centre (Mongkok District) in 1 month via Whatsapp notice. Included Report Explanation 1 Time -Pleas ...
2023
Sustainability News and Developments Date Title 21 December 2023 IFRS December 2023 monthly news summary 13-14 December 2023 ISSB update December 2023 1 December 2023 IFRS Knowledge hub November 2023 ...
Bad Weather Notice
to All Candidates (December 2018 Session) Concerned Examinations Qualification Programme Module Examinations Qualification Programme Final Examination Practising Certificate Examinations Aptitude ...
Bad Weather Notice
Bad Weather Notice to All Candidates (December 2019 Session) Concerned Examinations Qualification Programme Module Examinations Qualification Programme Final Examination Practising Certificate Exam ...
Bad Weather Notice
Bad Weather Notice to All Candidates (December 2019 Session) Concerned Examinations Qualification Programme Module Examinations Qualification Programme Final Examination Practising Certificate Exam ...
Bad Weather Notice_3
Bad Weather Notice to All Candidates (June 2018 Session) Concerned Examinations Qualification Programme Module Examinations Qualification Programme Final Examination Practising Certificate Examinat ...
Bad-Weather-Notice
Bad Weather Notice to All Candidates (June 2018 Session) Concerned Examinations Qualification Programme Module Examinations Qualification Programme Final Examination Practising Certificate Examinat ...
Bad Weather Notice_1
Bad Weather Notice to All Candidates (December 2017 Session) Concerned Examinations Qualification Programme Module Examinations Qualification Programme Final Examination Practising Certificate Examina ...
Bad Weather Notice_2
Bad Weather Notice to All Candidates (December 2017 Session) Concerned Examinations Qualification Programme Module Examinations Qualification Programme Final Examination Practising Certificate Examina ...
Exam_in_BAFS_Paper 1_Recommened_reading_list
1 HKICPA Examination in BAFS Recommended Reading List Paper 1 – Accounting and Business Essentials Author Title Publisher 1) Patrick Kin-wai Ho BAFS in the New World Vol.1: Business & Management 2 ...
newbooks-jan
New Books in Library (Jan 2012) Business Finance Title /Author: Consumer debt report II : report of findings and recommendations Publisher: London : INSOL International Edition: 2nd ed. Year: 2011 Cal ...
fsig110114
Financial Services Interest Group (FSIG) Cocktail Date : 14 January 2011, Friday Time : 7:00 p.m. – 9:00 p.m. (Speech at 7:30 p.m.) Venue : Training Centre, HKICPA, 27/F, Wu Chung House, 213 Queen’s R ...
S090715AS
China Law Practice on “Processing Trade” and its Transformation Programme Code: Speaker Mr. Eric Ip Ming (葉明), P.R.China lawyer, Consultant of Beijing Kangda Law Firm’s Shenzhen office, holder of LL. ...
notes_for_candidate
HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 香港會計師公會香港金鐘道八十九號力寶中心二座四樓Legislative Council Election Financial Assistance Scheme Notes for Candidate ...
notes_for_candidate
HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 香港會計師公會香港金鐘道八十九號力寶中心二座四樓Legislative Council Election Financial Assistance Scheme Notes for Candidate ...
D9_I2C
16 July 2004 To: HKSA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATION D9 EMPLOYEE BENEFIT PLANS WITH A PROMISED RETURN ON CONTRIBU ...
I2C-D9
16 July 2004 To: HKSA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATION D9 EMPLOYEE BENEFIT PLANS WITH A PROMISED RETURN ON CONTRIBU ...
D7_D8_I2C
9 July 2004 To: HKSA members All other interested parties INTERNATIONAL FINANCIAL REPORTING INTERPRETATIONS COMMITTEE DRAFT INTERPRETATIONS D7 SCOPE OF SIC-12 CONSOLIDATION—SPECIAL PURPOSE ENTITIES, A ...
FAS
HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 香港會計師公會香港金鐘道八十九號力寶中心二座四樓Legislative Council Election Financial Assistance Scheme Notes for Candidate ...
FAS
HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 香港會計師公會香港金鐘道八十九號力寶中心二座四樓Legislative Council Election Financial Assistance Scheme Notes for Candidate ...
ethics_code
HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 香港會計師公會香港金鐘道八十九號力寶中心二座四樓HKSAAdopts IFAC Ethics Code On Audit Partner Rotation The introductory commen ...
200504
BY FAX AND BY POST (2527 0790) Your Ref.: B9/32C(2004) Pt. 22 20 May 2004 Our Ref.: C/IPC, M27642 Mr. Danny Leung Financial Services Branch, Financial Services and the Treasury Bureau, 18/F., Admiralt ...
D6 I2C
香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...
usc2022_C
準則趨同的更新檔(二零二三年十月二十日) 為了保持《企業會計準則》與《國際財務報告準則》/《香港財務報告準則》持續趨同,中國財政部正在進行修訂《企業會計準則》的工作。在二零二二年十月至二零二三年九月,中國財政部發佈了以下三份原則上與相應的《國際財務報告準則》/《香港財務報告準則》一致的徵求意見稿: 1) 《企業會計準則解釋第16號(徵求意見稿)》i) 關於單項交易產生的資產和負債相關的遞延所得稅不 ...
Ren_FB Corp Offers 2023 Feb
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
Ren_FB Corp Offers 2023 Mar
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
Circular_160624_v2
Live Jam Night (with acoustic guitar) The Singing Interest Group is organizing a Live Jam Night with acoustic guitar accompaniment for members to sing their favourite pop tunes. Instructor and accompa ...
Circular_160624_v2_1
Live Jam Night (with acoustic guitar) The Singing Interest Group is organizing a Live Jam Night with acoustic guitar accompaniment for members to sing their favourite pop tunes. Instructor and accompa ...
141122
Dance can keep both the body and brain active and the muscles and joints healthy. It also can reduce stress level and expand social circle. Come and find out more at the dance fun night with highlight ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling December Dance Dinner The Dance Interest Group (DIG) has organized the December dance dinner for members to network with your fellow members in a relaxed and informal ...
Experiencing Dragon Boat Paddling
Experiencing Dragon Boat Paddling September Dance Dinner The Dance Interest Group (DIG) has organized the September dance dinner for members to network with your fellow members in a relaxed and inform ...
HealthHarvest_OrderForm_20170703
康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang (Tualang) Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : ...
HKICPA order form 2016-2017
康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang (Tualang) Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : ...
160618_Lotus Photography Tour
Two-day Lotus Photography Tour The Photography Interest Group (PoIG) has organised a two-day trip to Shenzhen and Sanshui (深圳及三水) for members who are interested in lotus photography and wish to practi ...
160618_Lotus Photography Tour
Two-day Lotus Photography Tour The Photography Interest Group (PoIG) has organised a two-day trip to Shenzhen and Sanshui (深圳及三水) for members who are interested in lotus photography and wish to practi ...
comm151107_14
Event Code: COMM151107 COMM151114 Visit to the Legislative Council Complex ent and the business opportunities for CPAs. The forum is free of charge. Please find the details below: To enhance Institute ...
HKICPA order form Jul2015-Jun2016
康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : Email Addr ...
08
註冊有限公司Incorporated with limited liability 香港灣仔駱克道353 號三湘大廈29 樓29/F, Sunshine Plaza, 353 Lockhart Road, Wanchai, Hong Kong 電話Tel: 25201868 傳真Fax: 25201967 網址Website: http://www.hkfi.org.hk 電郵E-mail: hk ...
Health harvest_Order-form
康禾食品有限公司Health Harvest Food Limited Thank you for your interest in our Sialang Honey. Please fill in below order details. Name : Member No. : Delivery Address : Recipient : Contact Number : Email Addr ...
04
註冊有限公司Incorporated with limited liability 香港灣仔駱克道353 號三湘大廈29 樓29/F, Sunshine Plaza, 353 Lockhart Road, Wanchai, Hong Kong 電話Tel: 25201868 傳真Fax: 25201967 網址Website: http://www.hkfi.org.hk 電郵E-mail: hk ...
newbooks-mar
New Books in Library (Mar 2013) Auditing Title /Author: Wiley practitioner's guide to GAAS 2013 : covering all SASs, SSAEs, SSARSs, and interpretations /Joanne M. Flood. ISBN: 9781118277263 Publis ...
HK18SO_Tchaikovsky
麥家樂與香港18 交響樂團首演音樂會柴可夫斯基之夜斯拉夫進行曲作品31 Marche Slave, op.31 第一鋼琴協奏曲作品23 Piano Concerto No.1 in B-flat 伍盛中鋼琴Dr.Wu Sheng Zhong Piano 洛可哥風主題變奏曲作品33 Variation on a Rococo Theme, op.33 康雅談大提琴Artem Konstantinov ...
briefingnote
Hong Kong Institute of Certified Public Accountants QP Celebration Cocktail (June 2012 Session) Briefing Note to 25:35 Young Members Leadership Panel, Interest Group Convenors and Previous QP Prize Wi ...
newbooks-oct
New Books in Library (Oct 2011) Audit and Assurance Title /Author: Auditing cases : an interactive learning approach /Mark S. Beasley ... [et al.] Publisher: Upper Saddle River, N.J. : Pearson/Prentic ...
newbooks-sep
New Books in Library (Sep 2011) Audit and Assurance Title /Author: Performance auditing : contributing to accountability in democratic government /edited by Jeremy Lonsdale, Peter Wilkins, Tom Ling Pu ...
RF2_Sep_04
Form RF-2 (Revised in September 2004) Page 1 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Date: ________________ The Registrar, Hong Kong Institute of Certified Public Accountants, 4th floor, T ...
IASB_250604
1 Our Ref.: C/SGAAP, M/NC 25 June 2004 Dear HKSA Members and other interested parties, IASB Discussion Paper, “Preliminary Views on Accounting Standards for Small and Medium-sized Entities” The Intern ...
IASB-250604
1 Our Ref.: C/SGAAP, M/NC 25 June 2004 Dear HKSA Members and other interested parties, IASB Discussion Paper, “Preliminary Views on Accounting Standards for Small and Medium-sized Entities” The Intern ...
candidate4
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src151124
Appreciation for the beauty of classical music will bring interesting effects to one's brain which is conducive to maintaining physical wellness. To name a few, it can help you to relieve stress l ...
picig110901
Property, Infrastructure and Construction Interest Group (PICIG) Seminar Fung Shui & You Want to find out how Fung Shui can affect your daily life and your business? Why Hong Kong has been known a ...
newbooks-jun
1 New Books in Library (Jun 2011) Audit and Assurance Title /Author: Auditing and assurance services : an applied approach /Iris C. Stuart Publisher: New York : McGraw-Hill Irwin Year: 2012 Call No.: ...
Nina Hotel TWW - Stay Dine Cafe Circles - CPA
Nina Hotel TWW - Stay Dine Cafe Circles - CPA Enjoy a food inspired break in our comfortable Enjoy a food inspired break in our comfortable Enjoy a food inspired break in our comfortable Enjoy a food ...
ed1
1 February 2017 Exposure Draft Response Due Date 24 April 2017 Exposure Draft Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2 With Certain Proposed Conforming Amen ...
i2c_law
9 June 2015 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 ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code DINN19062101 Language Cantonese Event name June Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your name, c ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code DINN19071901 Language Cantonese Event name July Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your name, c ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code DINN19082301 Language Cantonese Event name August Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your name, ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code DINN19102501 Language Cantonese Event name October Dance Dinner Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registration Send your name ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code DINN19112201 Language Cantonese Event name November Dance Dinner Competency Dance Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registrat ...
Event Detail - MyCPA
Event Detail - MyCPA Event Information Event code DINN19122001 Language Cantonese Event name December Dance Dinner Competency Dance Contact Ms. Simty Yau at simtyyau@yahoo.com.hk Description Registrat ...
Module D (revised index and tables)_2
Module D (revised index and tables)_2 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...
Module D (revised index and tables)_1
Module D (revised index and tables)_1 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty ...
Module D (revised index and tables)
Module D (revised index and tables) 799 Table of Legislation Taxation 800 Table of Legislation 801 Hong Kong Legislation Banking Ordinance, 119, 214, 286, 324, 797 Basic Law, 6, 61, 733 Betting Duty O ...
Ren_ Mooncake Offer_2023 Sep
1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG1 HARBOUR ROAD, WANCHAI, HO ...
COEr2312c
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022 September 2022, November 2022, March 2 ...
ed_aie
Exposure Draft February 2022 Comments due: May 31, 2022 International Ethics Standards Board for Accountants Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audi ...
976r6_SET_TeacherExpress_online
NEWS /INFORMATION /EVENTS /ACTIVITIES OCTOBER 2015 ISSUE NEWS HKICPA Examination in BAFS HKICPA Examination in BAFS TEACHERS’ EXPRESS Take HKICPA Examination in BAFS to get level 5** in HKDSE Examina ...
HKICPA enrolment form
20% Discount offered to HKICPA members in 2014 Fall Enrolment Form HKICPA 會員尊享2014 年秋季課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses in performing arts. HKAPA EXCEL courses are all listed on http:/ ...
EXCEL enrolment form (Spring)
EXCEL enrolment form (Spring) 20% Discount offered to HKICPA members in 2014 Spring (Jan-June) Enrolment Form HKICPA 會員尊享2015 年春季課程(一月至六月) 八折優惠報名表Welcome to HKAPA EXCEL part-time courses in performing ...
HKICPA enrolment form (Jul 2015 - Jun 2016)
HKICPA enrolment form (Jul 2015 - Jun 2016) 20% Discount offered to HKICPA members in 2015 July – 2016 June Enrolment Form HKICPA 會員享有2015年七月-2016年六月課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses i ...
HKICPA enrolment form (Sep 2016-Sep 2017)
HKICPA enrolment form (Sep 2016-Sep 2017) 20% Discount offered to HKICPA members in 2016 Sep – 2017 Sep Enrolment Form HKICPA 會員享有2016年九月-2017年九月課程八折優惠報名表Welcome to HKAPA EXCEL part-time courses in pe ...
COErevised18
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, September 2022, November 2022, March 2023, May 2 ...
update221
i Update No. 221 (Issued 30 November 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i and ii & replace with revised page i and ii. ...
Update 276
i Update No. 276 (Issued 28 July 2022) VOLUME I Document Reference and Title Instructions Explanations Contents of Volume I Replace pages i and ii with revised pages i and ii. Revised content pages PR ...
COEr22_discard310
1 Code of Ethics for Professional Accountants Effective on 15 June 2019 COE Issued November 2018; Revised July 2020, June 2021, January 2022, May 2022, July 2022*, September 2022, November 2022, March ...
qp-rf-feb
'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. Nationali ...
qp-rf-nov
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 ...
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 ...
F090508-HKICPA-Pre
Credentials - June 2002 Capital Investment Entrant Scheme Presented by : Mr Andy Y. M. CHAN, Immigration Officer of Hong Kong Immigration Department Venue: Hong Kong Institute of CPAs Training Centre, ...
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 ...
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 ...
order-reason-0508
1 Proceedings No.: D-11-0602H IN THE MATTER OF Complaints made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Se ...
Circular_GIG111126
Golf Day in Nansha, China The Golf Interest Group (GIG) has organised a golf day in Nansha, China in November. This provides a wonderful opportunity for members to get together and enjoy an outbound g ...
dig160903
Let's party! Dancing is a great way to de-stress and enlarge your social network. Come join the dance fun night to have a glimpse of different types of Ballroom dance, Latin dance and Jazz Funk da ...
dig160903-1
Let's party! Dancing is a great way to de-stress and enlarge your social network. Come join the dance fun night to have a glimpse of different types of Ballroom dance, Latin dance and Jazz Funk da ...
150912
Dancing does not only keep your body and mind agile, it is also a great way to de-stress and enlarge your social network. Come and experience yourself at the dance fun night with highlights as follows ...
1509121
Dancing does not only keep your body and mind agile, it is also a great way to de-stress and enlarge your social network. Come and experience yourself at the dance fun night with highlights as follows ...
SwimmingClass_Nov2018Form
Swimming Classes We are pleased to offer the following structured swimming classes in response to members' demand: Beginner -For members who are non-swimmers or have very rudimentary swimming skil ...
Enrolment form_2018
May_2018 Date: Sunday, 7 October 2018 Time: 8:00 am – 5:00 pm (exact race schedule to be announced) Venue: Shaukeiwan Aldrich Bay, Hong Kong Race course: 310 metres straight course (mixed team race) C ...
GPP
Ms Stella HO Project Director Sector & Capacity Development 2 September 2016 Thank you for your interests in providing support for NGOs in the social service sector. The Hong Kong Council of Socia ...
newbooks-may
1 New Books in Library (May 2010) Auditing and Assurance Title /Author: Auditing : [a business risk approach] /Audrey A. Grambling, Larry E. Rittenberg, Karla M. Johnstone Publisher: Mason, OH : South ...
rcp2
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Date: The Registrar, Hong Kong Institute of Certified Public Accountants, 27th Floor, Wu Chung House, 213 Queen’s Road East, Wan Chai, Hong Kong. Ap ...
audit_report
香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...
audit_report
香港會計師公會香港金鐘道八十九號力寶中心二座四樓HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) 4th Floor, Tower Two, Lippo Centre, 89 Queensway, Hong Kong. Tel: 2287 7228 F ...
ED07-i2c
-1 -30 July 2004 To: HKSA members All other interested parties INTERNATIONAL ACCOUNTING STANDARDS BOARD EXPOSURE DRAFT, ED 7 FINANCIAL INSTRUMENTS: DISCLOSURES The International Accounting Standards B ...