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 ...

Web_Shell

Hing Shing Petroleum Co. Ltd. (興盛石油有限公司) is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr Shell Discount Card Discount Program Petrol: ...

Web_Shell_old

Hing Shing Petroleum Co. Ltd. (興盛石油有限公司) is pleased to offer special discount and complimentary service to our members with details as follows: OOffffeerr Shell Discount Card Discount Program Petrol: ...

Convergence of Auditing Standards between Mainland and Hong Kong

Joint Declaration (6 December 2007) (Translated text*) Annex I to the Joint Declaration: Elaboration on the background to the comparison project and the comparison process Annex II to the Joint Declar ...

Video Conference Solution Service

Video Conference Solution Service (852) 2513 2513 hkcsc@hkg.fujixerox.com www.fujixerox.com.hk Fuji Xerox Hong Kong Fuji Xerox (Hong Kong) Fuji Xerox Global Fuji Xerox (Hong Kong) Limited. All rights ...

newbooks_dec14

New Books in Library (December 2014) Accounting Title /Author: International Financial Reporting Standards (IFRSs) : as issued at 1 January 2014 ISBN: 9781909704251 (2014 : set) Publisher: Internation ...

forYourInfo

For your information Prospective CPA Issue No. 50 Copyright 2009 Hong Kong Institute of CPAs. All rights reserved. August 2009 Accredited programmes for QP The Institute, in collaboration with the Op ...

021130

PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG SOCIETY OF ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) Visit to West Rail work ...

021130

PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG SOCIETY OF ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) Visit to West Rail work ...

HKICPA Scholarship Secondary Schools 201314

HKICPA Scholarship for Secondary Schools Recipients 2013/2014 NameSchoolChui Wing Hei 徐榮希Aberdeen Baptist Lui Ming Choi CollegeYip Man Wai 葉雯惠AD&FD POHL Leung Sing Tak CollegeLo Hiu Kei 羅曉祈Baptist ...

GPLTB_2015_TC_extracted

廣東省地方稅務局與香港會計師公會稅務交流會議摘記2015 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放前言香港會計師公會（“公會”）非常榮幸能與廣東省地方稅務局（“省地稅”） 於2015 年12 月11 日在廣州舉行交流會議，並就不同稅務議題誠摯討論和交流。以下是由公會撰寫的會議摘記。請注意：此摘記謹代表省地稅與會人員的個人意見及只可視作一般參考文件，並不會對任何與會人士構成約束力 ...

GPLTB_2015_SC_extracted

廣東省地方稅務局與香港會計師公會稅務交流會議摘記2015 此資料只供本會會員及學生及本會稅務師會會員使用，不得對外發放前言香港会计师公会（“公会”）非常荣幸能与广东省地方税务局（“省地税”） 于2015 年12 月11 日在广州举行交流会议，并就不同税务议题诚挚讨论和交流。以下是由公会撰写的会议摘记。请注意：此摘记谨代表省地税与会人员的个人意见及只可视作一般参考文件，并不会对任何与会人士构成约束力 ...

ma-0410-en

1 A Plus media alert Dear editors and reporters: Tencent's money-making plan The April issue of APlus is out now, featuring a profile of Tencent's CFO, the 40th anniversary of the Hong Kong In ...

Important_notice_2018

1 Important Notice for Candidates for Council Election 2018 Candidates running for Council election 2018 should read this document carefully which includes the following sections: A. Personal Informat ...

20150904_Photography sharing sessions

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions between September and December for members who are photography enthusiasts. ...

20150904_Photography sharing sessions

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions between September and December for members who are photography enthusiasts. ...

Property, Infrastructure and Construction Interest Group events

Date Topic Nature of Activity 23 August 2024 PICIG lunch webinar: The post-“harsh measures” property market – Outlook for the second half of 2024 Live Webinar Available period: 7 November 2023 – 31 Ju ...

Notes_Top_students_2018

HKICPA Award Ceremony for Secondary Schools 2017-2018 Important notes for Top Students of HKICPA/HKABE BAFS Mock Examination Before the ceremony You must arrive at the venue by 1:15 p.m. to attend a ...

Notes_SSG_sch recipients 2015

HKICPA Award Ceremony for Secondary Schools 2014-2015 Important notes for Scholarship Recipients of Secondary Schools Before the ceremony You must arrive at the venue by 1:10 p.m. to attend a briefin ...

Mem-1307_Issue 2

Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Lunch Seminar on "Analysis of the Interactions among the Economies of China, US and Europe" (16 August 2013) [NEW] Cross ...

newbooks-apr

New Books in Library (Apr 2012) Business Finance Title /Author: Mastering financial calculations : a step-by-step guide to the mathematics of financial market instruments /Bob Steiner ISBN: 9780273750 ...

Rich Kid, Poor Kid programme

With its status as one of the largest professional bodies in Hong Kong, the Institute has long had a strong commitment to demonstrating good corporate social responsibility. “Rich Kid, Poor Kid”, the ...

pubforsale_CICPA

Purchase of Chinese Publications Name: Status : Member/Student/Non-member Member/Student Number : Date : Unit Price Stock Local Required Items Member Student Non-member Qty Amount Code Postage 1. Syl ...

pubforsale_CICPA

Purchase of Chinese Publications Name: Status : Member/Student/Non-member Member/Student Number : Date : Unit Price Stock Local Required Items Member Student Non-member Qty Amount Code Postage 1. Syl ...

pubforsale_CICPA

Purchase of Chinese Publications Name: Status : Member/Student/Non-member Member/Student Number : Date : Unit Price Stock Local Required Items Member Student Non-member Qty Amount Code Postage 1. Syl ...

pubforsale_form3_10

Purchase of Chinese Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Unit Price Requi ...

170411_Cocktail (BJ&SH)_Flyer_1

170411_Cocktail (BJ&SH)_Flyer_1 Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Ballroom 1, 2/F ...

170421_Cocktail (BJ&SH)_Flyer

170421_Cocktail (BJ&SH)_Flyer Cocktail Receptions in Beijing & Shanghai Date Monday, 15 May 2017 Wednesday, 17 May 2017 Time 6:00 p.m. – 8:00 p.m. 6:00 p.m. – 8:00 p.m. Venue Ballroom 1, 2/F, ...

candidate10

You don't have access right to view the details. Please login.

Ren_Dynasty Festive Delights 2023

2023 DYNASTY CANTONESE FESTIVE DELIGHTS -ORDER FORM 2023 滿福樓賀年精選– 訂購表格Please complete the order form and revert via email at rhi.hkghv.dynasty@renaissancehotels.com or via fax at (852) 3178 9323 如欲訂購， ...

sas600

SAS 600 (revised February 04) 1 STATEMENT OF AUDITING STANDARDS 600 AUDITORS' REPORTS ON FINANCIAL STATEMENTS (Issued August 1994; revised April 2000, June 2001; February 2004, September 2004 (nam ...

calendar

October 2005 Event Calendar SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 22 29 16 17 18 19 20 21 23 24 25 26 27 28 30 31 Modules B & D – 1st Workshops FPE Revision Course – 1st & ...

JudgesReport2008

2008 The Results: Whose corporate governance measured up? Best Corporate Governance Disclosure Awards Judges’ ReportAward Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Ho ...

JudgesReport2006

2006 Best Corporate Governance Disclosure Awards Judges’ ReportAward Winners Hang Seng Index Category Diamond CLP Holdings Limited Platinum HSBC Holdings plc Gold Li & Fung Limited Special Mention ...

Proficiency Team - Level 2

1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 2 Awardees List – Certificate of Proficiency School Name (English) School Name (Chinese) Team Le ...

t4c20

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022 Circular on Reporting under Section 20 of the Product Eco-re ...

4c20

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022 Circular on Reporting under Section 20 of the Product Eco-re ...

reporteco

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 Circular on Reporting under Section 20 of the Product Eco-responsibil ...

11clr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 February 2023 Circular on Reporting under Section 20 of the Product E ...

11mkr

Circular on Reporting under Section 20 of the Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B) 1 May 2022February 2023 Circular on Reporting under Section 20 of the P ...

Circular_120412

Chinese Pop Songs Singing Class The Singing Interest Group (SgIG) has organized a Chinese pop songs singing class with recording sessions featured in the training course (流行歌唱實習及錄音室體驗課程). If you are i ...

Circular_SgIG121012(Chinese)

Circular_SgIG121012(Chinese) Chinese Pop Songs Singing Class The Singing Interest Group (SgIG) has organized a Chinese pop songs singing class. If you are interested in sharpening your vocal singing, ...

Circular_SgIG120720(Chinese)

Circular_SgIG120720(Chinese) Chinese Pop Songs Singing Class The Singing Interest Group (SgIG) has organized a Chinese pop songs singing class. If you are interested in sharpening your vocal singing, ...

JHC ppt

Delegates from University of Berlin School of Economics and Law Hong Kong Baptist University (HKBU) 13 Mar 2014 HKICPA/HKIAAT Business case Competition Lisa Ngai – Vice Chairman & Executive Direct ...

Mem-1408_Issue.03

Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Seminar on "Pearl River Delta Two-hour Living Area – Impact on Hong Kong's Economic Development" [NEW] Cross-straits ...

Mem-1408_Issue03

Dear MBIG Member, In this issue of the MBIG Circular, we have: MBIG Seminar on "Pearl River Delta Two-hour Living Area – Impact on Hong Kong's Economic Development" [NEW] Cross-straits ...

bpubforsale_form3_10

Purchase of Chinese Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Unit Price Requi ...

DBIG -110623 (2011 International Dragon Boat Regatta)

DBIG -110623 (2011 International Dragon Boat Regatta) To: Members, Dragon Boat Interest Group (DBIG) From: Camille Tsui, Convenor of DBIG Date: 23 June 2011 2011 International Dragon Boat Regatta at T ...

Global Call_CPA membership offer Jul 2021_updated

Sim Qty 4G Monthly Plan Local Data Asian Data Local, China, Macau South Korea, Singapore, Thailand Airtime (thereafter) Contract Month 1 sim 138 3GB 2 3GB 2000 24 1-3 sim Sharing 198 7GB 2 3GB 3000 24 ...

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 : ...

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 ...

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 ...

newbooks-feb

New Books in Library (Feb 2013) Auditing Title /Author: GAAS practice manual : current SASs, SSAEs, and SSARSs in practice ISBN: 9780808026532 Publisher: Chicago, IL : CCH Year: 2012 Call No.: HF5667 ...

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 ...

Convergence of Financial Reporting Standards between Mainland and Hong Kong

Joint Declaration (6 December 2007) (Translated text*) Annex I to the Joint Declaration: Background to the comparison project and the comparison process Annex II to the Joint Declaration: Mechanism fo ...

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 ...

AP Book Centre 2021 Singapore - The Fintech Nation

B2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, KongB2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, Kong B2, 22/F, Gee Chang Hong Centre, 65 Wong Chuk Hang Road, Kong B2, 22/F, Gee C ...

nd110921

National Day Celebration Dinner on 21 September 2011 Reply Form (Please return by 26 August 2011) To: Finance & Operations Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Q ...

national_day_2010

National Day Celebration Dinner on 15 September 2010 Reply Form (Please return by 25 August 2010) To: Operation & Finance Department, Hong Kong Institute of CPAs 37th Floor, Wu Chung House, 213 Qu ...

HKICPA submission on the FRC consultation

1 37th Floor, Wu Chung House, Tel 電話： (852) 2287 7228 Web 網址: www.hkicpa.org.hk 213 Queen’s Road East, Wanchai, Hong Kong Fax 傳真： (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港灣仔皇后大道東213 號胡忠大廈三十七樓 ...

Dora Lee_on 29 Dec 2015_Level 2_R2

Dora Lee 29 December 2015 Secondary School Group (Level 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) •Master ...

1892_BCC2022_PRC_booklet_Final

Table of contents Programme rundown 1 Adjudication panel 2-6 Executive summaries of written reports 7-14 from the eight finalist teams Acknowledgement 19 * Remarks: all executive summaries of written ...

Prize_Winner

1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 2 Awardees List – Certificate of Outstanding Performance School Name (English) School Name (Chin ...

tr_oneoff_10_form

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

Textbook Offer_Jan

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

tr_oneoff_15_form

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

Textbook Offer_Early Bird

BRITISH VIRGIN ISLANDS COMMERCIAL LAW Harney Westwood & Riegels REUTERS/Tony Gentile THE FIRST AND ONLY PUBLICATION TO FOCUS EXCLUSIVELY ON BVI LAW AND PRACTICE WRITTEN BY PRACTITIONERS WHO KNOW T ...

655th_Strategy Day_2 February 2024

You don't have access right to view the details. Please login.

PICIG141105

Property, Infrastructure and Construction Interest Group (PICIG) Visit to MTR Shenzhen Longhua Line (港鐵深圳龍華線) and Property Development Project Date 5 November 2014 (Wednesday) Time 10:00 a.m. – 4:30 p ...

PICIG141105

Property, Infrastructure and Construction Interest Group (PICIG) Visit to MTR Shenzhen Longhua Line (港鐵深圳龍華線) and Property Development Project Date 5 November 2014 (Wednesday) Time 10:00 a.m. – 4:30 p ...

Circular_1

Keyboard Class The Singing Interest Group (SgIG) has organized a keyboard class for members who wish to sing and play his own tune at the same time. Any interested members are welcome to join even if ...

dance-sing-fun-night

Dance and Sing Fun Night Let’s sing and swing in this festive season. We promise it will be a fun-filled evening with live band and lucky draw. It’s a party for CPAs and their friends. Date: 18 Decemb ...

dig-091218

Dance and Sing Fun Night Let’s sing and swing in this festive season. We promise it will be a fun-filled evening with live band and lucky draw. It’s a party for CPAs and their friends. Date: 18 Decemb ...

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 ...

JS chi

中国注册会计师协中国注册会计师协中国注册会计师协中国注册会计师协中国注册会计师协中国注册会计师协中国注册会计师协与香港会计师公香港会计师公香港会计师公香港会计师公香港会计师公审计准则审计准则审计准则持续等效联合声明联合声明联合声明（2012012011年9月5日） 中国审计准则委员会和香港会计师公会于2007年12月6日就内地审计准则与香港审计准则等效签署了联合声明。在联合声明中，双方承诺未来继续 ...

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 ...

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 ...

101130

為了讓會員加深了解香港事務所對在深圳開設企業的手續、需報批的機關、成立後的報稅和年檢程序及過程中須注意的事項，公會聯同深圳市注冊會計師協會於2010 年11 月30 日在香港合辦「深港兩地會計師研討會暨聯誼酒會」，由專家講解在內地設立企業的流程及後續事項，及向深圳同業介紹香港事務所為客戶提供公司秘書和管理諮詢等業務新領域。研討會後將舉行聯誼酒會，讓兩地同業互相交換意見及分享經驗。主辦機構香港會計師 ...

PoIG160415_Photography Gatherings AB

Photography Gatherings The Photography Interest Group (PoIG) has organised two field trips for members who are interested in taking travel photography by using (1) mirrorless /digital camera and (2) s ...

Prize_Winner_Final

1 HKICPA Accounting & Business Management Case Competition 2013-2014 Secondary School Group – Level 2 Awardees List – Certificate of Merit Team no. Team Leader Members S009 Li Po Jan Eugene Chan T ...

featuredbooks-jun

FEATURED LIBRARY BOOKS OF THE MONTH CHECK OUT NOTABLE BOOKS ON POPULAR TOPICS FROM THE HONG KONG INSTITUTE OF CPAs LIBRARY AND KEEP UP-TO-DATE. THIS MONTH’S TOPIC Initial Public Offerings (IPO) Books ...

aml_2012

What accountants should do to combat money laundering and terrorist financing 打擊清洗黑錢及恐怖分子融資活動– 會計師的角色About the seminar Accountants, lawyers and other designated non-financial businesses and profession ...

e-Series Login Page

Event Code Subject Title Login ESEREF09601 Risk Management and Internal Control Articles of Association Login ESEREF09501 Risk Management and Internal Control Impact of Fintech on Compliance and Risk ...

...

PICIG150911

Speaker Mr. Paul Chan (陳琪丰) Feng Shui consultant and columnist Chair Ms. Emmie Siu Member, PICIG Organizing Committee Date & Time 11 September 2015, Friday 6:30 p.m. – 8:00 p.m. (Light refreshment ...

PICIG150911

Speaker Mr. Paul Chan (陳琪丰) Feng Shui consultant and columnist Chair Ms. Emmie Siu Member, PICIG Organizing Committee Date & Time 11 September 2015, Friday 6:30 p.m. – 8:00 p.m. (Light refreshment ...

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 ...

040903

Professional Interest Group Activities Insolvency Interest Group Beijing-Hong Kong Seminar on Corporate Restructuring and Liquidation CIRCULATION TO IIG MEMBERS ONLY Date : 3 September 2004 (Friday) F ...

040903

Professional Interest Group Activities Insolvency Interest Group Beijing-Hong Kong Seminar on Corporate Restructuring and Liquidation CIRCULATION TO IIG MEMBERS ONLY Date : 3 September 2004 (Friday) F ...

Important notice for candidates for Council election

You don't have access right to view the details. Please login.

PAIB20150714

The Institute is organizing a "Meeting Business Partners" gathering to provide an opportunity for members to meet and exchange views with their business partners. At the coming gathering, Me ...

PAIB20150714

The Institute is organizing a "Meeting Business Partners" gathering to provide an opportunity for members to meet and exchange views with their business partners. At the coming gathering, Me ...

reasons-order-1111

Proceedings No.: D-12-0740H IN THE MATTER OF A Complaint made under Section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Committee under Sec ...

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 ...

Financial Ratio Analysis and Budget Preparation 2021 Level 2

Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Certified Public Accountants, 202 Hong Kong Institute of Cert ...

JudgesReport_2017_final

1 2017最佳企業管治大獎Best Corporate Governance Awards Hang Seng Index Category Diamond CLP Holdings Limited Gold Hong Kong Exchanges and Clearing Limited Non-Hang Seng Index (Large Market Capitalisation) Cat ...

...

ProspectusRegime060104

4 January 2006 Our Ref.: C/CFC, M38619 Corporate Finance Division Securities and Futures Commission 8th Floor, Chater House 8 Connaught Road Central Hong Kong Attn.: CO Phase 3 Consultation Dear Sirs, ...

Basic Financial Ratio Analysis and Implication 2021 Level 12

BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATIONANALYSIS AND IMPLIC ...