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File Type: pdf | Size: 225 KB

ed-fvo-finacial-liabilities

May 2010 Exposure Draft ED/2010/4 Fair Value Option for Financial Liabilities Comments to be received by 16 July 2010Exposure Draft FAIR VALUE OPTION FOR FINANCIAL LIABILITIES Comments to be received ...

發布日期: 2010-05-10

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 ...

File Type: pdf | Size: 479 KB

pubforsale

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

發布日期: 2018-10-10

File Type: pdf | Size: 88 KB

pubforsale_Form

發布日期: 2018-10-10

File Type: pdf | Size: 91 KB

pubforsale_Form

Purchase of Publications Name : ________________________________ Status : Member/Student/Non-member Member/Student Number : _________________ Date : __________________________ Publications Member Stud ...

發布日期: 2009-03-18

File Type: pdf | Size: 72 KB

pubforsale

File Type: pdf | Size: 91 KB

order-1121P

1 Proceedings No.: D-12-0669P IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sect ...

發布日期: 2016-02-29

File Type: pdf | Size: 21 KB

order-1121

Proceedings No.: D-12-0669P IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sectio ...

發布日期: 2014-12-09

File Type: pdf | Size: 46 KB

D-05-0110C_order_reasons

Proceedings No: D050110C IN THE MATTER OF complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap.50) BETWEEN THE REGISTRAR OF THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ...

發布日期: 2012-03-29

File Type: pdf | Size: 273 KB

0819-1

發布日期: 2011-07-28

File Type: pdf | Size: 305 KB

I2C

3 May 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO IAS 19—DEFINED BENEFIT PLANS Comments to b ...

發布日期: 2010-05-03

File Type: pdf | Size: 428 KB

Module D (Dec10)_Question

Module D (Dec10)_Question Module D (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logical ...

File Type: pdf | Size: 84 KB

Module D (Dec10)_Question_1

Module D (Dec10)_Question_1 Module D (December 2010 Session) Page 1 of 7 SECTION A – CASE QUESTIONS (Total: 50 marks) Answer ALL of the following compulsory questions. Marks will be awarded for logica ...

File Type: pdf | Size: 84 KB

state-guide-dec2010

Continuing Professional Development Statement 1.500 Statement 1.500 Revised December 2010 Effective for CPD reporting periods beginning on or after 1 December 2007 CONTINUING PROFESSIONAL DEVELOPMENT ...

發布日期: 2010-12-15

File Type: pdf | Size: 183 KB

update080

i Update No. 80 (Issued 12 April 2010) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the replaced pages i and iii. ...

發布日期: 2019-03-25

File Type: pdf | Size: 323 KB

order-0528a

1 Proceedings No.: D-12-0653O IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) (“PAO”) and referred to the Disciplinary Committee under sectio ...

發布日期: 2014-05-26

File Type: pdf | Size: 36 KB

order-0614

Proceedings No.: D-12-06530 IN THE MATTER OF A Complaint made under section 34(1A) of the Professional Accountants Ordinance (Cap. 50) ("PAO") and referred to the Disciplinary Committee unde ...

發布日期: 2013-06-11

File Type: pdf | Size: 155 KB

1009trainingclass_final

Fitness Training Course The newly formed Athletics Interest Group (AIG) cordially invites you to join its first 10-session fitness training course as detailed below: Dates: 1 September to 3 November ( ...

發布日期: 2010-08-10

File Type: pdf | Size: 197 KB

AIG Training Class - Final

發布日期: 2010-08-10

File Type: pdf | Size: 197 KB

gig_cir100528_f

Golf Day at Kau Sai Chau Public Golf Course (East Course) The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members to experience the East Course of Kau Sai Chau Public Golf Co ...

發布日期: 2010-05-04

File Type: pdf | Size: 182 KB

ed-ifrs1-ifrs7

November 2009 Exposure Draft ED/2009/13 Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters Proposed amendment to IFRS 1 Comments to be received by 29 December 2009Exposure D ...

發布日期: 2009-11-24

File Type: pdf | Size: 121 KB

Nina Hotel Stay Dine Offer from Dec 2022CORP

Nina Hotel Stay Dine Offer from Dec 2022CORP 852 2280 2926 dorothywong@ninahotelgroup.com Complimentary double room category upgrade (subject to room availability and not applicable to suite bookings) ...

File Type: pdf | Size: 2 MB

ed-deferred-tax

September 2010 Exposure Draft ED/2010/11 Comments to be received by 9 November 2010 Deferred Tax: Recovery of Underlying Assets Proposed amendments to IAS 12Exposure Draft Deferred Tax: Recovery of Un ...

發布日期: 2010-09-10

File Type: pdf | Size: 172 KB

order-1307

Proceedings No.: D-12-0717C IN THE MATTER OF A Complaint made under section 34(1)(a) of the Professional Accountants Ordinance (Cap. 50) BETWEEN The Registrar of the Hong Kong Institute of Certified P ...

發布日期: 2015-07-14

File Type: pdf | Size: 393 KB

acca-app-regform-mar

Bridging Programme for ACCA Students /JES Retainers Application for Registration Please read the leaflets entitled „Instructions to Applicants‟, „Checklist for Applicants‟ and „Important Notes on the ...

發布日期: 2010-03-22

File Type: pdf | Size: 318 KB

Module D (Dec10)_Answer

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 ...

File Type: pdf | Size: 141 KB

Module D (Dec10)_Answer_1

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 ...

File Type: pdf | Size: 141 KB

cpd-briefing

1 Briefing Session on CPD Requirements Date : 10 September 2013 Time : 12:30pm to 1:30pm CPD hour : 1 hour Speakers : Phoebe Wong 2 Summary •Introduction •CPD Requirements •CPD Requirements for SD •3- ...

發布日期: 2014-03-05

File Type: pdf | Size: 227 KB

Circular_v2

Golf Day at Kau Sai Chau Public Golf Course The Golf Interest Group (GIG) has organized a Golf Day (18 holes) for its members who are novice players. This provides a wonderful opportunity for members ...

發布日期: 2010-12-01

File Type: pdf | Size: 167 KB

s100331f

Competency Development Tool The online competency development tool (CDT), brought to you by the Institute, aims to help you in planning your career by identifying the competencies you need to reach th ...

發布日期: 2010-03-02

File Type: pdf | Size: 258 KB

Submissions on Corporate Finance-related Subjects

Since its formation, the Corporate Finance Committee (CFC) has reviewed and provided comments on a number of consultation documents, including: Date of submission Subject 27 May 2024 SFC - Consultatio ...

發布日期: 2009-04-29

Financial Services Interest Group events

Date Topic Nature of Activity 20 Nov 2024 ESG webinar: Hong Kong Taxonomy for Sustainable Finance Webinar 10 Jul 2024 MBIG & FSIG joint cocktail reception: Regulatory investigation of and enforcem ...

發布日期: 2009-04-24

i2c

24 June 2013 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF INSURANCE CONTRACTS Comments to be received by 25 September 201 ...

發布日期: 2013-06-21

File Type: pdf | Size: 66 KB

i2c_ic

發布日期: 2013-06-21

File Type: pdf | Size: 66 KB

emailbankconf

24 December 2010 Dear members and member practices, Request for bank confirmation of information for audit purposes As you are aware, the Institute issued Hong Kong Standard on Auditing 505 (Clarified ...

發布日期: 2010-12-29

File Type: pdf | Size: 53 KB

i2c-trustee-strategy-review

9 November 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS FOUNDATION PAPER FOR PUBLIC CONSULTATION – STATUS OF TRUSTEE'S STRATEGY RE ...

發布日期: 2010-11-29

File Type: pdf | Size: 95 KB

i2c-valuation-uncertainty

26 October 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IVSB DISCUSSION PAPER VALUATION UNCERTAINTY Responses to be received by 3 December ...

發布日期: 2010-10-25

File Type: pdf | Size: 73 KB

picig100920_wf

Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar Can Feng Shui help? To believe it or not ! Speaker Mr. Bernard Ho Chairman Mr. Peter Choy, Convenor of the PICIG Organi ...

發布日期: 2010-09-20

File Type: pdf | Size: 181 KB

i2c-aip

2 September 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS FOUNDATION CONSULTATION DOCUMENT OF THE ANNUAL IMPROVEMENTS PROCESS: PROPOSAL ...

發布日期: 2010-09-15

File Type: pdf | Size: 186 KB

i2c-deferred-tax

13 September 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF DEFERRED TAX: RECOVERY OF UNDERLYING ASSETS (PROPOSED AMEN ...

發布日期: 2010-09-13

File Type: pdf | Size: 79 KB

i2c-stripping-costs

30 August 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE EXPOSURE DRAFT OF STRIPPING COSTS IN THE PRODUCTION P ...

發布日期: 2010-08-27

File Type: pdf | Size: 71 KB

i2c-stripping-costs

發布日期: 2010-08-27

File Type: pdf | Size: 71 KB

ef-f100902

Financial Reporting Forum – Developments in proposed IFRS on Revenue Recognition and Leases Meeting with IASB member, Tatsumi Yamada Thursday, 2 September 2010 Operation & Finance Department, Hong ...

發布日期: 2010-07-29

File Type: pdf | Size: 73 KB

Inside Business

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發布日期: 2010-07-20

jes-af-jul

Student Education & Training Department, Hong Kong Institute of Certified Public Accountants, 27th Floor, Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. February 2010 My Personal Detai ...

發布日期: 2010-07-14

File Type: pdf | Size: 112 KB

i2c-muad

5 July 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF MEASUREMENT UNCERTAINTY ANALYSIS DISCLOSURE FOR FAIR VALUE MEASU ...

發布日期: 2010-07-05

File Type: pdf | Size: 99 KB

i2c

3 June 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR COMMENT ON FASB FINANCIAL INSTRUMENTS EXPOSURE DRAFT Responses to be r ...

發布日期: 2010-06-03

File Type: pdf | Size: 403 KB

cch-100428

1 CCH HONG KONG LIMITED Room 1608, 16/F., Harcourt House, 39 Gloucester Road, Wanchai, Hong Kong Web site: http://www.cch.com.hk Carrie Szeto Tel: 2526 0192 Fax: 2521 7874 Email: mktg@cch.com.hk Speci ...

發布日期: 2010-04-27

File Type: pdf | Size: 97 KB

jes-af-feb

發布日期: 2010-03-23

File Type: pdf | Size: 341 KB

i2c-fr-reporting-entity

16 March 2010 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT OF CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: THE REPORTING EN ...

發布日期: 2010-03-16

File Type: pdf | Size: 84 KB

form100119

1 CCH HONG KONG LIMITED Room 1608, 16/F., Harcourt House, 39 Gloucester Road, Wanchai, Hong Kong Web site: http://www.cch.com.hk Carrie Szeto Tel: 2526 0192 Email: cszeto@cch.com.hk Special discount o ...

發布日期: 2010-01-19

File Type: pdf | Size: 115 KB

sem-determine-source1-2

Date and time Part I -13 March 2010, Saturday 2:30 p.m. – 5:30 p.m. Part II -27 March 2010, Saturday 2:30 p.m. – 5:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UT, 8/F., United Centre, 95 Queen ...

發布日期: 2010-01-07

File Type: pdf | Size: 93 KB

marathon2010

Standard Chartered Hong Kong Marathon 2010 28 February 2010 REPLY SLIP Deadline for block booking: 6 November 2009 (Please tick where appropriate) 1. Run – Please count me in for the block booking arr ...

發布日期: 2009-10-15

marathon2010-old

Standard Chartered Hong Kong Marathon 2010 28 February 2010 REPLY SLIP Deadline for Block booking: 6 November 2009 (Please tick where appropriate) 1. Run – Please count me in for the block booking arr ...

發布日期: 2009-10-14

File Type: pdf | Size: 356 KB

hk-int5_2023

HK Interpretation 5 HK Interpretation 5HK Interpretation 5 HK Interpretation 5 HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Interpretation 5HK Inte ...

bridge-tour2010

Inter-Professional Bridge Tournament 2010 The Institute's team placed 2nd runner-up in the Inter-Professional Bridge Tournament on 10 August 2010. Thanks to our team members: Alfred Au (team capta ...

File Type: pdf | Size: 4 KB

4

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 ...

發布日期: 2017-08-07

File Type: pdf | Size: 285 KB

dd_160624

Dear members, The June dance dinner will be held on Friday, 24 June 2016 at 7:00 pm at Sladance (喜來登舞蹈), 13th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈13樓). Ple ...

發布日期: 2016-05-27

dd_150626

Dear members, The June dance dinner will be held on Friday, 26 June 2015 at 7:00 pm at Sladance (喜來登舞蹈), 13th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈13樓). Ple ...

發布日期: 2015-05-27

dd_150522

Dear members, The May dance dinner will be held on Friday, 22 May at 7:00 pm at Sladance (喜來登舞蹈), 13th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈13樓). Please cli ...

發布日期: 2015-04-28

dd_150320

Dear members, The March dance dinner will be held on Friday, 20 March 2015 at 7:00 pm at Sladance (喜來登舞蹈) at 13th Floor, BCC Building, 25-31 Carnarvon Road, Tsim Sha Tsui (尖沙咀加拿芬道25-31號國際商業信貸銀行大廈13樓). ...

發布日期: 2015-03-04

File Type: pdf | Size: 119 KB

Submission_051019

4th Floor, Tower Two, Lippo Centre, Tel 電話: (852) 2287 7228 Web 網址: www.hkicpa.org.hk 89 Queensway, Hong Kong Fax 傳真 (852) 2865 6776 E-mail 電郵: hkicpa@hkicpa.org.hk 香港金鐘道89 號力寶中心二座四樓(852) 2865 6603 Ou ...

發布日期: 2005-10-19

IFRIC_D5

BY E-MAIL AND BY POST Our Ref.: C/UII, M27639 20 May 2004 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, ...

發布日期: 2004-05-21

File Type: pdf | Size: 109 KB

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 ...

File Type: pdf | Size: 2 MB

Notice

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File Type: pdf | Size: 141 KB

EGM outcome

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File Type: pdf | Size: 156 KB

Notice of the 50th AGM

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File Type: PDF | Size: 247 KB

Module B Pre-Workshop Materials_2

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發布日期: 2011-09-27

File Type: pdf | Size: 242 KB

20112_MA_Comparison

December 2011 HKICPA Qualification Programme Module A Learning Pack 1 Summary of changes in second edition (2011/12) Overall update: 1. Callout boxes have been added in the left hand side showing the ...

發布日期: 2011-09-26

File Type: pdf | Size: 68 KB

nov-218th

1 Minutes of the 218th meeting of the Ethics Committee held on Thursday, 18 November 2010 at 9:00 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung Hou ...

發布日期: 2011-03-30

File Type: pdf | Size: 77 KB

recognition-acca

1 Body: Association of Chartered Certified Accountants (ACCA) Recognition: Mutual Recognition Agreement (May 2000 to 30 June 2005) Agreement for Recognition Arrangements (ARA) (1 July 2005 to 30 June ...

發布日期: 2011-01-24

File Type: pdf | Size: 63 KB

jeffrey-e

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (practising) (HONG KONG, 7 December 2010) — A Disciplinary ...

發布日期: 2010-12-07

File Type: pdf | Size: 106 KB

pr-20101202-e

1 Dear Assignment /News /Business Section Editor Court dismisses a certified public accountant (practising)'s appeal against a disciplinary order of Hong Kong Institute of CPAs (HONG KONG, 2 Decem ...

發布日期: 2010-12-02

File Type: pdf | Size: 106 KB

lam-king-hung-e

1 Dear Assignment /News /Business Section Editor Hong Kong Institute of CPAs takes disciplinary action Against a certified public accountant (HONG KONG, 17 November 2010) — A Disciplinary Committee of ...

發布日期: 2010-11-19

File Type: pdf | Size: 114 KB

popsong class_nov10

Pop Songs Singing Technique Training Course The Singing Interest Group (SgIG) has organized a pop songs singing technique training course (唱家班). Details are listed below: Dates: 23 November to 14 Dece ...

發布日期: 2010-10-28

File Type: pdf | Size: 251 KB

sgig101105-flyer

Opera Singing Technique Beginners Course The Singing Interest Group (SgIG) has organized a 4-session opera singing technique course for beginners. If you are interested in opera or choir singing, you ...

發布日期: 2010-10-08

File Type: pdf | Size: 282 KB

pop song course_oct 10

Pop Songs Singing Technique Training Course The Singing Interest Group (SgIG) has organized a 10-session pop songs singing technique training course. Details are listed below: Dates: 3 October to 19 D ...

發布日期: 2010-09-13

File Type: pdf | Size: 221 KB

golf circular_final_0901

Golf Interest Group: Talk by golf pro, Mr Wilson Choy It is our pleasure to have Mr. Wilson Choy, the president of Hong Kong Professional Golfers' Association (HKPGA) to be our speaker at the upco ...

發布日期: 2010-09-01

File Type: pdf | Size: 185 KB

golf circular_final_2

File Type: pdf | Size: 185 KB

golf circular_final_1

File Type: pdf | Size: 184 KB

golf circular_final

Golf Interest Group: Talk by golf pro, Mr Wilson Choy It is our pleasure to have Mr. Wilson Choy, the president of Hong Kong Professional Golfers' Association (HKPGA), to be our speaker at the upc ...

發布日期: 2010-08-13

File Type: pdf | Size: 440 KB

may-215

1 Minutes of the 215th meeting of the Ethics Committee held on Thursday, 6 May 2010 at 10:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 2 ...

發布日期: 2010-07-28

File Type: pdf | Size: 164 KB

rif-info-sheet

RIF Restructuring and Insolvency Faculty Hong Kong Institute of CPAs INFORMATION SHEET Development of faculties The Hong Kong Institute of Certified Public Accountants ("the Institute") view ...

發布日期: 2010-07-07

File Type: pdf | Size: 86 KB

w100421s-n-w100515s

Understanding Credit Derivatives: Lehman Brothers’ Minibond Case Study Workshop Programme Code: W100421S W100515S Speaker Mr. J Wong, CPA (Aust.), CPA (HK) Being a masters degree holder, Mr. Wong is a ...

發布日期: 2010-03-01

File Type: pdf | Size: 152 KB

ITC2010_map

IT Conference 2010 Information highway – linking Hong Kong to the global village and how accountants can add value Date: Saturday, 27 November 2010 Time: 9 a.m. – 1 p.m. Venue: Grand Ballroom, Lower L ...

發布日期: 2010-10-07

File Type: pdf | Size: 248 KB

Results_1

Joint Professional Table Tennis Competition 2010 Results Champion -The Hong Kong Medical Association 1st runner-up -Hong Kong Institute of Certified Public Accountants 2nd runners-up -Hong Kong Dental ...

發布日期: 2010-09-28

File Type: pdf | Size: 19 KB

Results

Joint Professional Table Tennis Competition 2010 Champion -The Hong Kong Medical Association 1st runner up -Hong Kong Institute of Certified Public Accountants 2nd runners-up -Hong Kong Dental Associ ...

發布日期: 2010-09-28

File Type: pdf | Size: 19 KB

Comment letters

Comment letters IVSC Exposure Draft Proposed New International Valuation Standards

發布日期: 2010-09-06

Comment letters

Comment letters IVSC Exposure Draft Proposed New International Valuation Standards

發布日期: 2010-09-06

100815jp result-bowling

HKICPA Bowling TeamJoint Professional Tenpin Bowling Tournament (2010)Date: 15 August 2010 (Sunday)Time: 1 pm -4 pmVenue:Olympian City Super Fun Bowl (奧海繽紛保齡)Convenor: Vincent ChanNoTeam Members1st RU ...

File Type: pdf | Size: 52 KB

hkas01revdec07

Presentation of Financial Statements Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Stand ...