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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Sharing Sessions A series of photography sharing sessions will be held in October and November for photography enthusiasts. Members are welcome to join an ...

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COES5002018

Professional Ethics in Liquidation and Insolvency COE Chapter E Section 500 Revised July 2020, January 2022 Code of Ethics for Professional Accountants Chapter E Section 500 CODE OF ETHICS FOR PROFESS ...

发布日期: 2019-03-25

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update062

i Update No. 62 (Issued March 2009) This Update relates to the issuance of: • Amendments to HKFRS 7 Financial Instruments: Disclosures—Improving Disclosures about Financial Instruments • Other consequ ...

发布日期: 2019-03-25

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ETS_Module D

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 ...

发布日期: 2018-05-17

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ETS-FE

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发布日期: 2017-10-09

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ETS-FE_20170330_Final

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发布日期: 2017-04-05

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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: 2016-05-27

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20151008_FE_upload

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发布日期: 2015-10-20

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INSOL International Member Association End of Year Report 2014

INSOL International Member Association Report 2014 End of Year Report The Member Associations of INSOL International INSOL International is pleased to provide a review of INSOL’s activities for the ye ...

发布日期: 2015-02-26

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P00 Module C Business Assurance pre-workshop materials LN 090712

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发布日期: 2012-09-25

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aossg

20 March 2012 Mr. Hans Hoogervorst Chairman International Accounting Standards Board 30 Cannon Street London EC4M 6XH UNITED KINGDOM Dear Mr. Hoogervorst, AOSSG Comments on IASB Exposure Draft, ED/201 ...

发布日期: 2012-03-21

File Type: pdf | Size: 433 KB

Alexyip

Proceedings No.D0030520C IN THE MATTER OF a Complaint made under section 34(1)(a ) of the Professional Accountants Ordinance , Cap.50 ("Ordinance") BETWEEN REGISTRAR OF THE HONG KONG INSTITU ...

发布日期: 2009-11-12

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ED-IncomeTaxIG

INCOME TAX Draft flow chart and illustrative examples prepared by the IASB’s staff March 2009 The following flow chart and illustrative examples have been prepared by the IASB’s staff to illustrate th ...

发布日期: 2009-03-30

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030312b

HONG KONG SOCIETY OF ACCOUNTANTS SUBMISSION ON CONSULTATION PAPER ON CONTINUING LISTING CRITERIA AND RELATED ISSUES [A total of 81 pages] 12 MARCH 2003HKSA Submission – Page 1 PART B OF THE CONSULTATI ...

发布日期: 2003-03-14

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020923standard

By air-mail and e-mail Our. Ref.: C/FASC 23 September 2002 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sir/Madam, Exposure Draft of Proposed Improveme ...

发布日期: 2002-10-11

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ETS_Module D

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QP ETS (FE)_for upload

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ETS_Module D

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ETS_Module_D

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Module 10

Qualification Programme Module 10 Business and Company Law Pilot Examination Paper Time Allowed 3 hours Examination Assessment Allocation Written Questions 100 Marks All questions are compulsory Do no ...

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JudgesReport221124_Final

1 Hong Kong Institute of CPAs Best Corporate Governance and ESG Awards 2022 Judges' Report * All sponsors are listed in alphabetical order. Best Corporate Governance and ESG Awards 2022最佳企業管治及ESG大 ...

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling Photography Workshop The Photography IG has organized a two-day workshop with lecture and field trip to Mai Po for members to learn the basics of capturing creatures ...

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update142

i Update No. 142 (Issued 12 March 2014) 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 ...

发布日期: 2019-03-25

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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

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update152

i Update No. 152 (Issued 10 July 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...

发布日期: 2019-03-25

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update116

i Update No. 116 (Issued 25 April 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the r ...

发布日期: 2019-03-25

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Important Notice for Bad Weather (Bilingual)_Nov2017

Important Notice for Bad Weather (Bilingual)_Nov2017 HKICPA HKICPA HKICPA/HKABE BAFS Mock /HKABE BAFS Mock/HKABE BAFS Mock /HKABE BAFS Mock/HKABE BAFS Mock/HKABE BAFS Mock/HKABE BAFS Mock/HKABE BAFS M ...

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update 273

i Update No. 273 (Issued 18 May 2022) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Discard existing pages i to v and replace with the revised pages i to vii ...

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MPS_Module_D_Part_I_Jun2017

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: 2017-04-21

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MPS_Module_D_Part_I_Jun2017

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3tb6

Non-Authoritative Guidance on Applying HKSAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements Technical Bulletin Technical Bulletin -AATB 6 Issued August 2021; revised May 202 ...

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nas0124

Presentation of Financial Statements Hong Kong Accounting Standard 1 HKAS 1 Revised June 2023May 2024 PRESENTATION OF FINANCIAL STATEMENTS Copyright 2 HKAS 1 (2024) COPYRIGHT Copyright 2024 Hong Kon ...

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Module C (5th edition)_Part 2

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update081

i Update No. 81 (Issued 26 April 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised page ii. Discard the replace ...

发布日期: 2019-03-25

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1336_PD_SpecialistProgTaxation2019_A4#0;

1336_PD_SpecialistProgTaxation2019_A4 www.hkicpa.org.hk HKICPA’s Specialist Programmes in Taxation Professional Diploma in China Tax / Professional Diploma in Hong Kong Tax The two professional diplom ...

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1336_PD_SpecialistProgTaxation2019_A4#0;

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ISAB_DP_0919

March 2008 DISCUSSION PAPER Reducing Complexity in Reporting Financial Instruments Comments to be submitted by 19 September 2008Discussion Paper Reducing Complexity in Reporting Financial InstrumentsT ...

发布日期: 2008-03-14

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ED-ISAB-RCIRFI

发布日期: 2008-03-14

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ed-reduce-complex

发布日期: 2008-03-14

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update086

i Update No. 86 (Issued 2 June 2010) 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 to vi. ...

发布日期: 2019-03-25

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Module D 6th Edition Learning Pack_Part 3

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发布日期: 2017-08-29

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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

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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

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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

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hkfrs8

Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised November 2016August 2022 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Cer ...

发布日期: 2019-03-25

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Module C 6th Edition Flash Card

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发布日期: 2017-08-29

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overview-2017

www.intuition.com Copyright 2017 Intuition Publishing Ltd. Tutorial Overviews – Know-How v44 Page 1 of 131 Selected Tutorial Overviews HKICPA Copyright 2017 Intuition Publishing Ltd. All Rights Rese ...

发布日期: 2017-08-02

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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 ...

发布日期: 2015-06-08

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ed-revenue

November 2011 Exposure Draft ED/2011/6 A revision of ED/2010/6 Revenue from Contracts with Customers Revenue from Contracts with Customers Comments to be received by 13 March 2012Exposure Draft Revenu ...

发布日期: 2011-11-14

File Type: pdf | Size: 470 KB

ed_subdr

July 2021 Comments to be received by 31 January 2022 Subsidiaries without Public Accountability: Disclosures IFRS Standards Exposure Draft ED/2021/7Exposure Draft Subsidiaries without Public Accountab ...

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HKFRS 8_2023

Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised August 2022May 2024 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2023) COPYRIGHT Copyright 2024 Hong Kong Institute of Certifie ...

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tk273

Amended Preface to the Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Amended Preface Issued July 2012; revised July 2020, January 2021, May 2022 AME ...

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order-20121026

1 Proceedings No.: D-11-0542P 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 ...

发布日期: 2015-07-03

File Type: pdf | Size: 150 KB

update044

Update No. 44 (Issued October 2007) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard the existing pages i and ii and replace with new pages i and ii. Revise ...

发布日期: 2019-03-25

File Type: pdf | Size: 1 MB

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

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update038

Update No. 38 (Issued March 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume IIDiscard the existing pages i to iii and replace with new pages i to iii Revised ...

发布日期: 2019-03-25

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Module D Taxation Part 4

Taxation 724 (f) Tax administrative penalty made by tax authority. (g) Failure to handle cases or reply in accordance with law by the tax authority. (h) Disqualification of VAT general taxpayers by ta ...

发布日期: 2015-03-13

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Module D (5th edition)_Part 3

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JudgesReport2007

Award Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Holdings plc Gold Hong Kong Exchanges and Clearing Limited Special Mention MTR Corporation Limited Non-Hang Seng Index ...

发布日期: 2007-11-23

File Type: pdf | Size: 803 KB

JudgesReport2005

1 Award Winners Significant Improvement Award Hang Seng Index Category Hutchison Whampoa Limited Non-Hang Seng Index Category Standard Chartered PLC Hang Seng Index Category Diamond CLP Holdings Limit ...

发布日期: 2005-11-25

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Module C Supplement 20162

Q u a l i f i c a t i o n P r o g r a m m e Module C Business Assurance D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this p ...

发布日期: 2016-09-12

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Module C Supplement 20162

发布日期: 2016-09-12

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Module C Supplement 20162

发布日期: 2016-09-12

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update182

i Update No. 182 (Issued 11 March 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

File Type: pdf | Size: 623 KB

update043

Update No. 43 (Issued September 2007) Document Reference and Title Instructions Explanations VOLUME IIVOLUME II Contents of Volume IIDiscard the existing pages i -iv and replace with the new pages i - ...

发布日期: 2019-03-25

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ETS-FE

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发布日期: 2018-04-06

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ETS-FE

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发布日期: 2018-04-06

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ETS_Module D

发布日期: 2017-11-16

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ETS_Module D

发布日期: 2017-05-08

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Exam Technique Seminar_Module D_for student

发布日期: 2016-11-16

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Exam Technique Seminar_Module D

Examination Techniques Seminar on QP Module Examinations Module D (Dec 2015 Session) Date: 10 November 2015 Agenda 2 1 •Introduction 2 •Common Weaknesses 3 •Sharing with Markers 4 •Preparation for Exa ...

发布日期: 2015-11-12

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AMLbulletin2415

Requirements on Anti-Money Laundering, Counter-Terrorist Financing and Related Matters Anti-money Laundering Bulletin April 2015 (revised) AMLB1Anti-Money Laundering Bulletin Contents A. Aims and purp ...

发布日期: 2015-04-08

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AML_bulletin_2.4.15

发布日期: 2015-04-08

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AML_bulletin_2

发布日期: 2015-04-08

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20121106_ModuleA_PartII

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发布日期: 2012-11-06

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lpa

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

发布日期: 2012-04-12

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lpa

发布日期: 2012-04-12

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Module C Workshop 2

Student Notes Module C (Dec 2011) Workshop Outline and Learning Methodologies Session Methodologies Chapters covered Student Notes Workshop 1 1. Introduction Presentation Group discussion Please ref ...

发布日期: 2011-12-07

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cg-code-sub

6 April 2011 By email and by post Our Ref.: C/PAIBLP, M76533 Corporate Communications Department Hong Kong Exchanges and Clearing Limited 12th Floor, One International Finance Centre 1 Harbour View St ...

发布日期: 2011-04-07

File Type: pdf | Size: 422 KB

budget_proposal_08_09

Threats and Opportunities: Hong Kong’s Olympian Challenges Budget Proposals 2008-091 Composition of the HKICPA Taxation Committee 2007 Chairman: Ms. Yvonne Law Deputy Chairmen: Dr. Cho Lung Pui Lan, S ...

发布日期: 2007-12-20

File Type: pdf | Size: 208 KB

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

ed8bc

January 2006 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 8 Operating Segments Comments to be received by 19 May 2006 ED8 Basis for Conclusions International Accounting Standards BoardBasis for Conclusi ...

发布日期: 2006-01-11

File Type: pdf | Size: 481 KB

ED-IASB-ED8bc

发布日期: 2006-01-11

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invitation_to_comment_isa320_and_540

January 2005 Invitation to Comment Response Due Date 8 April 2005 IAASB ED of Proposed ISA 320 (Revised) Materiality in the Identification and Evaluation of Misstatements IAASB ED of Proposed ISA 540 ...

发布日期: 2005-01-14

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invitation_to_comment_isa320_and_540

发布日期: 2005-01-14

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ssap01

SSAP 1 (December 2001) 1 SSAP 1 STATEMENT OF STANDARD ACCOUNTING PRACTICE 1 PRESENTATION OF FINANCIAL STATEMENTS (Issued March 1984, revised May 1999 ,August 2001 and December 2001) The standards, whi ...

发布日期: 2004-05-28

File Type: pdf | Size: 245 KB

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 ...

发布日期: 2002-10-31

File Type: pdf | Size: 242 KB

PWC 10-Sep-02

PricewaterhouseCoopers is the successor partnership to the UK firms of Price Waterhouse and Coopers & Lybrand. The principal place of business of PricewaterhouseCoopers and its associate partnersh ...

发布日期: 2002-10-30

File Type: pdf | Size: 760 KB

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搜寻结果对于 "btfox搜索引擎咨询QQ：858261598 搜索引擎合集,枣阳市115网盘搜索引擎大全" : 3501 - 3600 of 3892

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Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

Experiencing Dragon Boat Paddling

COES5002018

update062

ETS_Module D

ETS-FE

ETS-FE_20170330_Final

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20151008_FE_upload

INSOL International Member Association End of Year Report 2014

P00 Module C Business Assurance pre-workshop materials LN 090712

aossg

Alexyip

ED-IncomeTaxIG

030312b

020923standard

ETS_Module D

QP ETS (FE)_for upload

ETS_Module D

ETS_Module_D

Module 10

JudgesReport221124_Final

Experiencing Dragon Boat Paddling

update142

S0202ndrunnerup

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update116

Important Notice for Bad Weather (Bilingual)_Nov2017

update 273

MPS_Module_D_Part_I_Jun2017

MPS_Module_D_Part_I_Jun2017

3tb6

nas0124

Module C (5th edition)_Part 2

update081

1336_PD_SpecialistProgTaxation2019_A4#0;

1336_PD_SpecialistProgTaxation2019_A4#0;

ISAB_DP_0919

ED-ISAB-RCIRFI

ed-reduce-complex

update086

Module D 6th Edition Learning Pack_Part 3

as32ias39-ed_amend

pn820

pn820rev

hkfrs8

Module C 6th Edition Flash Card

overview-2017

aasbframe

ed-revenue

ed_subdr

HKFRS 8_2023

tk273

order-20121026

update044

update191

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Module D Taxation Part 4

Module D (5th edition)_Part 3

JudgesReport2007

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Module C Supplement 20162

Module C Supplement 20162

Module C Supplement 20162

update182

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ETS-FE

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