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090327

發布日期: 2009-02-27

131204_online_teacher (final)

131204_online_teacher (final) HKICAP Accounting and Business Management Case Competition 香港會計師公會會計及商業管理個案比賽2013-2014 Secondary School Group (中學組) Co-organizer 協辦機構Supporting organization 全力支持Challenge ...

File Type: pdf | Size: 311 KB

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 ...

港方參與事務所

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發布日期: 2017-09-18

List_of_awardees

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS BEST CORPORATE GOVERNANCE AWARDS 2016 Judging Results 「二零一六年最佳企業管治大獎」評審結果Winning Companies/Organisations 得獎公司機構Hang Seng Index Category 恒指成份股組別Diamo ...

發布日期: 2016-11-30

File Type: pdf | Size: 131 KB

WinnersList2015

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS BEST CORPORATE GOVERNANCE DISCLOSURE AWARDS 2015 Judging Results 「二零一五年最佳企業管治資料披露大獎」評審結果1 Winning Companies/Organisations 得獎公司機構Hang Seng Index Cate ...

發布日期: 2015-11-25

File Type: pdf | Size: 75 KB

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 ...

發布日期: 2013-02-04

File Type: pdf | Size: 573 KB

newbooks-mar

New Books in Library (Mar 2012) Business Finance Title /Author: China's exchange rate variation : impacts on industrial restructuring /Gu Kejian and Yu Jian ; [translated by Chen Yixi and Zhou Kai ...

發布日期: 2012-03-12

File Type: pdf | Size: 203 KB

New_list-April08

1 Appointment of Authorised Employers/Supervisors The Institute is pleased to appoint 15 member practices and organisations and 27 individuals as our Authorised Employers (“AEs”) and Authorised Superv ...

發布日期: 2008-04-08

File Type: pdf | Size: 44 KB

171128_進高會計師事務所有限公司

聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格（粵方填寫）事務所網址辦公電話行動電話職位執業會計師郵箱粵語英語成立香港有限公司、會計、審計、稅務、公司秘書、註銷、商務諮詢及建議www.jkac.hk 香港九龍旺角彌敦道610號荷李活商業中心11樓1112室cs@jkac.hk 執業CPA 非執業（港方填寫） 15 不適用靳慕潔不適用(852)2319-0311 jenny@jkac.hk 業 ...

File Type: pdf | Size: 55 KB

BioofMr Roy LeungF

1 President of HKICPA – Mr. LEUNG Sze Kit, Roy Mr. Leung is the President of the Hong Kong Institute of Certified Public Accountants (HKICPA). He was first elected as a Council member at the 2017 annu ...

File Type: pdf | Size: 424 KB

cl_sfa3

1 Katherine Leung (SS) From: info on behalf of HKAB Sent: 2022年1月27日星期四15:39 To: P.T. Comment Letter Subject: HKICPA’s Invitation to Comment on IASB Exposure Draft ED/2021/10 Supplier Finance Arrangem ...

File Type: pdf | Size: 484 KB

4AB

1 From: Sent: To: Subject: Follow Up Flag: Flag Status: info on behalf of HKAB 2022年5月5日星期四12:04 P.T. Comment Letter HKICPA’s Invitation to Comment on IFRS Interpretations Committee Tentative Agenda D ...

File Type: pdf | Size: 416 KB

cl3t

1 Vocal Yau Wai Man From: info on behalf of HKAB Sent: 2022年5月10日星期二16:24 To: P.T. Comment Letter Subject: HKICPA’s Invitation to Comment on IESBA Exposure Draft Proposed Technologyrelated Revisions t ...

File Type: pdf | Size: 408 KB

pr-101214c

1 致：編採主任／新聞／財經版編輯公會頒發專業專項認可資格，提高香港破產管理從業人員專業水平（香港，二零一零年十二月十四日） — 香港會計師公會率先推出破產管理文憑及破產管理師稱銜資格，以釐定從事破產管理工作所需的認可技能及經驗。通過破產管理文憑課程的破產管理專業人士可在他們的名字後加上「SQ (Insolvency)」的認可稱號。具備多年破產管理工作經驗的專業會計師，則可使用「SD (Insol ...

發布日期: 2010-12-16

File Type: pdf | Size: 177 KB

Shangri-La -2024 CNY ebrochure KWL

九龍香格里拉新春賀年糕點、禮品、禮籃及盆菜禮籃及盆菜CHINESE NEW YEAR PUDDINGS, GOODIES, HAMPERS AND POON CHOI KOWLOON SHANGRI-LA, HONG KONGDragon in Full SwingDelight in an abundance of auspicious culinary treasures, from exqu ...

File Type: pdf | Size: 4 MB

Basic Financial Ratio Analysis and Implication 202021 Level 12

BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO BASIC FINANCIAL RATIO ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IMPLICATION ANALYSIS AND IM ...

File Type: pdf | Size: 15 MB

2022Pre Exam Tech SeminarPaper 2APrinting

PRE -EXAM . TECHNIQUE ECHNIQUE SESSION PAPER 2A Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accounta ...

20180911_14

http://www.881903.com/Page/ZH-TW/newsdetail.aspx?ItemId1029504&csid261_341 陳茂波指香港發展創科大有可為11.09.2018 14:38 陳茂波指香港發展創科大有可為(商台新聞潘曉陽攝) 財政司長陳茂波出席創科論壇致辭時表示，政府銳意發展創科，投入800億港元，提升創科基建及培育創科人才等，將會聚焦四個範疇，包括人工 ...

發布日期: 2018-09-11

File Type: pdf | Size: 386 KB

150309cv

1 謝炯全簡介在香港成長受教育。在發展事業之餘，積極參與社會服務，身兼多項社會公職。人脈關係廣泛，具豐富的政經、金融知識和商務管理經驗、參與各項社會服務，推動社會責任及抱負。經常在報刊上發表文章。現任中山大學管理學院客座講師、天津師範大學客座教授。在社團組織方面，現任促進現代化專業人士協會會長、中國高等院校香港校友會聯合會副會長、中山大學香港校友聯合會會長、孫中山和平教育基金會秘書長、中國併購公會 ...

發布日期: 2015-03-03

File Type: pdf | Size: 127 KB

131204_online_student (final)

131204_online_student (final) BAFS Students’ ExpressStudents who have enrolled in the January 2014 examination session and their teachers have been provided with exclusive learning and teaching packs ...

File Type: pdf | Size: 144 KB

Clarification on the participation of HKICPA in electoral activities in Taiwan

(HONG KONG, 11 January 2020) In response to several enquiries concerning the ”HKICPA delegation” for observing the Taiwan Presidential election, the Hong Kong Institute of Certified Public Accountants ...

發布日期: 2020-01-11

Flyer_AM

‘The minutes tour’ Hong Kong 2015 Date /日期: 13-09-2015 Place /地點: Hall 5G, HKCEC /香港會議展覽中心Time /時間: 8 PM Price /門票: Cat A: 880 /Cat B: 680 Ticketing /購票網址: http://www.hkticketing.com Tel: (852) 3422 3 ...

發布日期: 2015-08-31

Mainland Standards Convergence

Mainland and Hong Kong Standards Convergence The Institute has signed Joint Declarations with the China Accounting Standards Committee and the Chinese Auditing Standards Board in relation to the finan ...

發布日期: 2009-03-17

171128_恒域會計師事務所有限公司

聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格（粵方填寫）事務所網址辦公電話行動電話職位董事郵箱粵語英語赴港方式8-10 照片（事務所自行決定是否提供）伍杏芳/簡溢傑姓名9268-0840 執業CPA 非執業（港方填寫）會計, 審計, 稅務，上市融資等www.hanviccpa.com "粵港會計師事務所合作聯盟"事務所資訊表名稱恒域會計師事務所有限公司2581-22 ...

File Type: pdf | Size: 79 KB

21c

準則趨同的更新文件（二零二二年九月二日）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，中國財政部正進行修訂《企業會計準則》的工作。二零二一年九月，中國財政部發佈了以下兩份原則上與相應的《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15號（徵求意見稿）》i) 關於企業將固定資產達到預定可使用狀態前或者研發過程中產出的產品或副 ...

File Type: pdf | Size: 214 KB

1sme23c

From: Gillian HT CHAN/FSB To: P.T. Comment Letter Cc: Sam KT CHAN/FSB Subject: INVITATION TO COMMENT ON THE IASB EXPOSURE DRAFT Third edition of the IFRS for SMEs Accounting Standard Date: 2022年9月20日1 ...

File Type: pdf | Size: 250 KB

cl1_wkp

From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IAASB Consultation Paper, The IAASB’s Proposed Strategy and Work Plan for 2024‒2027 Date: 2023年1月19日15:43:40 Attachm ...

cl1_wkp

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 ...

File Type: pdf | Size: 5 MB

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 ...

發布日期: 2015-12-28

Dora Lee_on 23 Dec 2015_Level 1 and 2

Dora Lee 23 December 2015 Secondary School Group (Level 1 and 2) The Accounting and Business Management Case Competition 2015-16 2 •Doctrine in Business Administration (City University of Hong Kong) • ...

發布日期: 2015-12-07

File Type: pdf | Size: 6 MB

2023_Pre Exam Tech Seminar_Paper 2A_Printing

PRE -EXAMXAM . TECHNIQUE SESSION PAPER 2APAPER 2A PAPER 2A Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Public Accountants Hong Kong Institute of Certified Publ ...

File Type: pdf | Size: 19 MB

20150508_Photography sharing sessions

Photography Sharing Sessions The Photography Interest Group (PoIG) has organised two series of photography sharing sessions in May and June for members who are photography enthusiasts. Field trips wit ...

發布日期: 2015-03-17

File Type: pdf | Size: 824 KB

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 ...

發布日期: 2014-09-17

File Type: pdf | Size: 862 KB

Singing Technique Classes_1409

Singing Technique Classes The Singing Interest Group has organized a singing technique class for beginners. If you are interested in sharpening your vocal singing for pop songs, don't miss this op ...

發布日期: 2014-07-17

File Type: pdf | Size: 356 KB

Singing Technique Classes_1409_1

發布日期: 2014-07-17

File Type: pdf | Size: 356 KB

cv_pollycheung_chi

MMss.. PPoollllyy CChheeuunngg 曾於韓國公開拉丁舞大賽中奪取「亞洲職業拉丁舞冠軍」的Polly Cheung老師, 中文名張寶華。於1996年第一次參加公開拉丁舞比賽，在第一次比賽中奪得冠軍。並於同一年前往愛爾蘭攻讀時裝設計同時在當地有名之國標舞蹈院Floral Miller Dance School研習拉丁舞。畢業後Polly老師於2001年由愛爾蘭回流返港，開始參 ...

發布日期: 2015-04-29

File Type: pdf | Size: 221 KB

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 ...

發布日期: 2014-01-22

File Type: pdf | Size: 77 KB

171128_世元公認會計有限公司

聯繫電話電子郵箱從業人員數是否具有上市公司鑒證資格（粵方填寫）事務所網址黃國安辦公電話行動電話職位常務董事肋理郵箱粵語英語赴港方式鑒證類業務收入比例非鑒證類業務收入比例其他收入比例合作意向資深員工通曉（）負責人通曉（）資深員工通曉（）負責人負責人和資深員工掌握語言、赴港情況（粵方填寫，請打“”）商務簽（）自由行（）團隊簽（）希望在與其他粵港會計師事務所有更多交流機會, 繼而在 ...

File Type: pdf | Size: 98 KB

Ren_Mirage_Afternoon2023 May-Ju

RENAISSANCE HARBOUR VIEW HOTEL HONG KONG 1 HARBOUR ROAD, WANCHAI, HONG KONG 香港萬麗海景酒店香港灣仔港灣道一號T 電話:(852) 28028888 F 傳真:(852) 28028833 WWW.RENAISSANCEHARBOURVIEWHK.COM SAVOURIES咸點MANGO, BURRATA AND CHIC ...

File Type: pdf | Size: 479 KB

Organic Gardens 2024 Price List

Organic Gardens International Limited 慈康農圃(國際)有限公司香港新界葵涌葵豐街2-16號鍾意恆勝中心四樓2-3 室Tel: 852 3181 4481Fax: 3181 4442 Membership No. 會員編號:PO No. 訂單號碼:Member Name. 會員姓名:Contact No. 聯絡號碼:Contact Person 負責人: App ...

File Type: pdf | Size: 193 KB

04cf

From: info on behalf of HKAB To: P.T. Comment Letter Subject: Re: Invitation to Comment on Exposure Draft, Circular on Reporting for Certification of Funds under Schedule 16D to the Inland Revenue Ord ...

File Type: pdf | Size: 245 KB

5sme23c

From: info on behalf of HKAB To: P.T. Comment Letter Subject: HKICPA"s Invitation to Comment on IASB Exposure Draft, Third edition of the IFRS for SMEs Accounting Standard Date: 2023年1月16日10:01:2 ...

File Type: pdf | Size: 238 KB

1p10

From: FSB Enquiry/FSB To: P.T. Comment Letter Subject: Re: Invitation to Comment on IAASB Exposure Draft, Proposed Part 10, Audits of Group Financial Statements of the Proposed ISA for LCE and Propose ...

File Type: pdf | Size: 270 KB

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 ...

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REE-7 (9/2018) 香港特別行政區政府The Government of the Hong Kong Special Administrative Region 環境保護署Environmental Protection Department 產品環保責任（受管制電器）規例PRODUCT ECO-RESPONSIBILITY (REGULATED ELECTRICAL EQUIPMENT ...

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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: 378 KB

Circular_SGIG150502_v2

Live Jam Night Singing Interest Group (SgIG) is organizing its very first Live Jam Night offering members a brand new singing sensation. Come join this first ever live jam event to have a taste of sin ...

發布日期: 2015-03-20

Circular_SGIG150502_v2

發布日期: 2015-03-19

File Type: pdf | Size: 392 KB

Circular_SGIG150502_v2_old

發布日期: 2015-03-19

File Type: pdf | Size: 392 KB

candidate5

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HKIoD

Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Ho ...

發布日期: 2017-07-12

HKIoD

發布日期: 2017-07-12

HKIoD-Cambridge Global Directorship Programme (HKICPA)

HKIoD-Cambridge Global Directorship Programme (HKICPA) Supporting Organisation : 支持機構： The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The Hong Kong Institute of The H ...

File Type: pdf | Size: 123 KB

Winners List 2017_Final

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS BEST CORPORATE GOVERNANCE AWARDS 2017 Winner List 「最佳企業管治大獎2017」得獎名單Awards 獎項Winning Companies/Organisations 得獎公司/機構Hang Seng Index Category 恒指成份股組別 ...

發布日期: 2017-11-29

wef 01

Appointment of Authorized Employers and Supervisors The Institute is pleased to appoint 4 member practices and organizations and 14 individuals as our authorized employers and supervisors in January 2 ...

發布日期: 2016-03-30

File Type: pdf | Size: 359 KB

newbooks-dec

New Books in Library (Dec 2011) Business Finance Title /Author: 財務管理/苗潤生主編; 陳潔, 于桂琴副主編Publisher: 北京: 清華大學出版社: 北京交通大學出版社Year: 2011 Call No.: HG4026 .C356 2011 Subject: Corporations—Finance Title /Autho ...

發布日期: 2011-12-13

File Type: pdf | Size: 289 KB

091123

This Forum is jointly organised by the Institute and ICAC to introduce the “Integrity and Quality Building and Financial Management Programme” (“the Programme”) (「優質管理誠信理財」推廣計劃), major provisions of t ...

發布日期: 2009-11-11

091123

發布日期: 2009-11-11

File Type: pdf | Size: 359 KB

wef 01012016 (123_2016 Edition)_merged

wef 01012016 (123_2016 Edition)_merged Appointment of Authorized Employers and Supervisors The Institute is pleased to appoint 4 member practices and organizations and 14 individuals as our authorized ...

BCGA 2018_winner list

1 /2 Appendix附錄Hong Kong Institute of Certified Public Accountants 香港會計師公會Best Corporate Governance Awards 2018 -Winner List 「最佳企業管治大獎2018」得獎名單Awards獎項Winning Companies/Organizations得獎公司／機構Hang Seng I ...

File Type: pdf | Size: 168 KB

BCGA 2020_winner list_final

*new awardee 首次獲獎1 /3 #new SSR awardee 首次獲可持續發展及企業社會責任報告獎Appendix附錄Hong Kong Institute of Certified Public Accountants 香港會計師公會Best Corporate Governance Awards 2020 -Winner List 「最佳企業管治大獎2020」得獎名單Award ...

File Type: pdf | Size: 110 KB

BCGA 2020_winner list

File Type: pdf | Size: 110 KB

techwatch92

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. Financial Repor ...

發布日期: 2010-06-09

File Type: pdf | Size: 745 KB

techwatch92

發布日期: 2010-06-09

File Type: pdf | Size: 745 KB

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 ...

File Type: pdf | Size: 4 MB

Nina Hotel Island South - Staycation Dec 2022_CORP

Nina Hotel Island South - Staycation Dec 2022_CORP Treat yourself to a fun-filled vacation in the quaint southside. Stay in our generously spacious room, enjoy the heartfelt moments with your family a ...

File Type: pdf | Size: 604 KB

King Arthur_flyer

Synopsis of King Arthur Adapted from the semi-opera of the same name, King Arthur is a two-act play with music by Henry Purcell and a libretto by John Dryden. The plot of King Arthur is based on the b ...

發布日期: 2016-09-13

File Type: pdf | Size: 2 MB

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 ...

發布日期: 2016-03-30

File Type: pdf | Size: 424 KB

160618_Lotus Photography Tour

發布日期: 2016-03-30

File Type: pdf | Size: 424 KB

newbooks-jun

New Books in Library (Jun 2013) Auditing Title /Author: 審計/中國注冊會計師協會編ISBN: 9787514130508 Publisher: 北京: 經濟科學出版社Year: 2013 Call No.: HF5667 .S5465 2013 Subject: Auditing—China—Examinations—Study guides ...

發布日期: 2013-06-04

File Type: pdf | Size: 386 KB

candidate9

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File Type: pdf | Size: 144 KB

Rehabaid Society - Discount offer Price Listv2

復康資源協會– 專業人士會員優惠服務時間(敬請預約) 星期一至五(9:00am -12:30pm, 1:30pm–5:50pm) 地址：九龍紅磡香港理工大學S座地下復康專科及資源中心香港薄扶林沙灣徑7號地下扶輪兒童復康專科及資源中心本診所設有無障礙通道設施，方便長者及殘疾人士進出。預約電話： 2364 2345 (1) 物理治療及職業治療服務收費服務包括原價收費(港幣) 會員優惠價收費(港幣) ...

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 ...

File Type: pdf | Size: 651 KB

5Jul2021

1 Yannie Lau Fong Yan From: Zoe Tsang on behalf of Margaret Chan Sent: 2021年7月5日星期16:37 To: Group -All Staff Subject: Riding through the challenges in collaboration Dear colleagues, The upheavals and ...

發布日期: 2021-09-17

2017Chi

準則趨同的更新文件(2017年7月3日) 為了推動企業會計準則與國際財務報告準則持續趨同，中國財政部現正進行企業會計準則的修訂工作。在上次更新文件中，已報告財政部就一項新的收入準則發出徵求意見稿，邀請公眾發表意見，以便與國際會計準則理事會的國際財務報告準則第15號《與客戶之間的合同產生的收入》保持一致。2016年，財政部發出以下六份徵求意見稿，邀請公眾發表意見，其中四份與國際會計準則理事會新發佈的 ...

發布日期: 2017-07-03

File Type: pdf | Size: 105 KB

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 ...

發布日期: 2011-10-24

3IA

1 From: Sent: To: Cc: Subject: Follow Up Flag: Flag Status: hkicpa_ia 2022年4月26日星期二19:19 P.T. Comment Letter Tony Chan; Kay SZETO; Bill Li RE: Invitation to Comment on IFRS Interpretations Committee T ...