搜尋結果

File Type: pdf | Size: 273 KB

superstar_leaflet_tuenng20160510

原價(HK)優惠價6/5至30/5數量(券)數量(現貨)總額(HK)原價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:蓮蓉鹼水糭(2隻)7866628598速遞(只適用於工商地址) 郵遞自取紅豆鹼水糭(2隻)7866528508送券/貨日期糙米蕃薯糭(2隻)9278公司名稱:五彩素糭皇(2隻)9884收貨人/電話懷舊家鄉糭(2隻)11096398378訂購細則:原粒瑤柱火腿 ...

發布日期: 2016-05-10

Circular_SNIG160522_v2

' Snooker Fun Day The Snooker Interest Group has organised a Snooker Fun Day for beginners. Its experienced players will help new players to pick up the game and demonstrate some trick shots. Ther ...

發布日期: 2016-05-03

File Type: pdf | Size: 314 KB

160413

Directors' duties and the availability of indemnity provisions About the topic At this seminar, Shaun Folpp, partner, Mourant Ozannes and head of the firm's litigation practice in Asia, will s ...

發布日期: 2016-04-06

File Type: pdf | Size: 248 KB

superstar_tuenng

原價(HK)優惠價14/3至5/5數量(券)數量(現貨)總額(HK)原價(HK)優惠價(HK)數量(券)數量(現貨)總額(HK)送券/貨地址:蓮蓉鹼水糭(2隻)7864628598速遞(只適用於工商地址) 郵遞自取紅豆鹼水糭(2隻)7864528508送券/貨日期糙米蕃薯糭(2隻)9274公司名稱:五彩素糭皇(2隻)9880收貨人/電話懷舊家鄉糭(2隻)11088398378訂購細則:原粒瑤柱火腿 ...

發布日期: 2016-03-24

File Type: pdf | Size: 278 KB

MBIG20160311

The Mainland Business Interest Group (MBIG) is holding a cocktail reception on 11 March 2016, at which Dr. Witman Hung, JP, Principal Liaison Officer for Hong Kong, Shenzhen Qianhai Authority, will br ...

發布日期: 2016-01-27

File Type: pdf | Size: 271 KB

MBIG20160311

發布日期: 2016-01-27

File Type: pdf | Size: 271 KB

Circular_GIG151121

Play With a Golf Professional (On Course Practice) Date: Saturday, 21 November 2015 Time: 2:00 – 6:00 pm Venue: Jockey Club Kau Sai Chau Public Golf Course (KSC), Sai Kung Golf Professional: Mr. Billy ...

發布日期: 2015-11-05

File Type: pdf | Size: 322 KB

order-1027-szeto

1 Proceedings No.: D-13-0883H IN THE MATTER OF A Complaint made under Section 34(1)(a) and 34(1A) of the Professional Accountants Ordinance (Cap.50) (“the PAO”) and referred to the Disciplinary Commit ...

發布日期: 2015-10-28

File Type: pdf | Size: 16 KB

bls-oct

1102_20150930 CPD Seminars – Business Leaders Series (October 2015) Starting from October 2015, the Institute is launching the Business Leaders Series of seminars to feature business leaders inside an ...

發布日期: 2015-09-30

File Type: pdf | Size: 197 KB

Circular_SNIG150516_v2

Snooker Fun Day To promote friendship and the game of snooker among members, Snooker Interest Group (SnIG) has organised a Snooker Fun Day. Experienced players will be there to give you tips and demon ...

發布日期: 2015-05-04

File Type: pdf | Size: 292 KB

Flyer_SNIG1505

Snooker Training Courses Snooker is a billiards game that requires concentration and strategic thinking. The Snooker Interest Group has organized different level of training courses for both novice an ...

發布日期: 2015-05-04

File Type: pdf | Size: 197 KB

Flyer_GIG150502

Golf Lesson on "Driver and Woods" Course The Golf Interest Group (GIG) has organized a golf lesson intended for intermediate and advanced players focusing on the use of driver and woods. The ...

發布日期: 2015-03-16

File Type: pdf | Size: 198 KB

jf_feb

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2015-03-04

File Type: pdf | Size: 401 KB

Flyer_RSCPGT_150304_v2

The 11th Recreation and Sports Club for Hong Kong Professional Bodies Golf Tournament 2015 The 11th RSCP Golf Tournament will be held on Wednesday, 4 March 2015 at the Jockey Club Kau Sai Chau Public ...

發布日期: 2015-01-08

File Type: pdf | Size: 164 KB

jf_jan

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2014-11-25

File Type: pdf | Size: 387 KB

jan

Latin/Ballroom Dancing Class Date & Class Instructor Mr. Jacky Chu Venue Jacky Dance Studio Rm A1, 5/F, Tung Chong Factory Building, 653-655 King's Road, Quarry Bay. (please click here for the ...

發布日期: 2014-11-25

File Type: pdf | Size: 401 KB

jf_dec

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2014-10-28

File Type: pdf | Size: 349 KB

tue14nov

Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensive training to members to build up knowledge o ...

發布日期: 2014-10-20

File Type: pdf | Size: 497 KB

jf_nov

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2014-10-15

File Type: pdf | Size: 197 KB

BMIG_Coaching_20141010

Badminton Coaching Sessions Badminton Interest Group (BmIG) has organized practice sessions where a coach will be there to give individual players advice on how to improve his/her basic badminton tech ...

發布日期: 2014-09-26

jf_oct

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg ttoo ppooppuullaarr hhiittss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoouurrssee ffoo ...

發布日期: 2014-08-25

File Type: pdf | Size: 324 KB

jf_apr

WWaanntt ttoo uunnwwiinndd yyoouurr bbuussyy ddaayy wwiitthh ffrreeeessttyyllee ddaanncciinngg wwiitthh ppooppuullaarr hhiitt ssoonnggss?? SSiiggnn uupp ffoorr tthhee bbeeggiinnnneerr''ss ccoo ...

發布日期: 2014-03-25

File Type: pdf | Size: 323 KB

apr

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

發布日期: 2014-03-25

File Type: pdf | Size: 339 KB

jazz_feb

JJaazzzz ddaannccee,, is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique moves, fancy footwo ...

發布日期: 2014-01-23

File Type: pdf | Size: 291 KB

aug

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

發布日期: 2013-07-26

File Type: pdf | Size: 331 KB

jazz_june

發布日期: 2013-06-14

File Type: pdf | Size: 318 KB

130308

為加強公會內地業務關注組會員的聯繫和溝通，公會首次舉辦聯誼酒會，並邀請了中原集團董事施永青先生擔任講座主講嘉賓，展望中港兩地領導層換屆後對香港及內地房地產市場的影響，以及用家和投資者應採取的策略。公會亦將邀請香港律師會會員參加是次活動，與會員互相交流、分享經驗。日期2013年3月8日(星期五) 時間下午7:00 – 8:05 (講座) 下午8:05 – 9:30 (酒會) 地點香港灣仔皇后大道東2 ...

發布日期: 2013-02-27

File Type: pdf | Size: 288 KB

jazz_nov

Jazz Dancing Class JJaazzzz ddaannccee,, is a form of modern dance which is heavily influenced by the sounds and rhythms of jazz music. This type of dancing is energetic and fun, consisting of unique ...

發布日期: 2012-10-30

File Type: pdf | Size: 294 KB

aug

1 Minutes of the 202nd meeting of the Financial Reporting Standards Committee held on Tuesday, 7 August 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

發布日期: 2012-10-04

File Type: pdf | Size: 289 KB

Kuoni_scheme1000

歐洲、地中海 Europe, Mediterranean 遊輪公司遊輪團號出發日子* Kuoni Exclusive Offer -地中海遊輪套票尊享禮遇-14天希臘小島遊輪套票(QR) Princess Cruises 公主遊輪Crown Princess 「皇冠公主號」PMM14 2012年5月24日尊享一晚享用莎芭天妮意大利餐廳晚餐Free 1 night Dinner at Sabatin ...

發布日期: 2011-12-01

Cir_TTC1108

CPA Table Tennis Competition 2011 Let's Ping Pong! Come join the annual Table Tennis Competition Date Time First match day: 20 August 2011, Saturday 2:00 pm – 8:00 pm Second match day: 10 Septembe ...

發布日期: 2011-08-04

File Type: pdf | Size: 141 KB

paib110613

PAIB Networking Cocktail on the Theme of Mentorship About the programme The professional accountants in business (PAIB) leadership panel is exploring the idea of a mentorship programme to facilitate e ...

發布日期: 2011-05-23

File Type: pdf | Size: 150 KB

Flyer_110124_rv

Golf Day at Clearwater Bay Golf & Country Club The Golf Interest Group (GIG) has organized a 18-hole Golf Day (2 rounds of Executive 9-Hole Golf Course) at Clearwater Bay Golf & Country Club ( ...

發布日期: 2011-01-25

File Type: pdf | Size: 219 KB

out_feb

Dance class with overseas teachers To meet different demands from members, we are happy to organise small group lessons taught by overseas professional dance teachers in Dance Concept Studios in Wanch ...

發布日期: 2011-01-13

File Type: pdf | Size: 299 KB

out_jan

發布日期: 2011-01-06

File Type: pdf | Size: 262 KB

Cir Form_2010_v2

Cir Form_2010_v2 CPA Golf Tournament 2010 Date: 20 October 2010, Wednesday Time: First tee off at around 8:30 a.m. Prize presentation and lunch will be held immediately after the tournament Venue: Ede ...

發布日期: 2010-09-09

File Type: pdf | Size: 142 KB

CLP under old syllabus

Candidate Learning Pack Index & Content Last Updated: May 2010 session Published by the Hong Kong Institute of Certified Public Accountants © Hong Kong Institute of Certified Public Accounta ...

發布日期: 2010-09-01

100610

Facilitating cross-border investment through Hong Kong's double taxation agreements – A focus on Luxembourg and Netherlands About the topic Mr Yves Knel and Mr Anthony Tam, director and partner at ...

發布日期: 2010-05-14

File Type: pdf | Size: 186 KB

TIG100610

發布日期: 2010-05-14

File Type: pdf | Size: 186 KB

w100227

The course has been included in the list of reimbursable courses for CEF purposes. A Refresher Course on Current Financial Reporting Standards (Programme Code: W100227) This programme aims to enhance ...

發布日期: 2010-01-14

File Type: pdf | Size: 206 KB

0912tour

Mini Bridge Tournaments With a view to promoting Bridge to the general membership; providing more opportunities for bridge lovers to participate in tournaments and allow players of different levels to ...

發布日期: 2009-12-10

File Type: pdf | Size: 188 KB

TIG090910

The number of places is limited and in the event of over-subscription, places will be allocated on a first-come-first-served basis with priority given to Taxation Interest Group members. To register: ...

發布日期: 2009-08-26

File Type: pdf | Size: 262 KB

090910

發布日期: 2009-08-26

File Type: pdf | Size: 262 KB

050401iig

Insolvency Interest Group (IIG) Guangzhou Court Visit Event : A visit to the High People’s Court of Guangdong Province (东级广省高人民法院) on Guangzhou-Hong Kong cross-border insolvency issues Organiser: Hong ...

發布日期: 2005-03-18

050401iig

發布日期: 2005-03-18

050401iig

發布日期: 2005-03-18

File Type: pdf | Size: 186 KB

2016新春賀年盛點訂購表-內部傳閱_HKICPA

送遞資料訂購日期:送券/貨地址:推廣價(HK)優惠價(HK) 數量(券)數量(現貨)總額(HK)推廣價(HK)優惠價(HK)數量(券) 數量(現貨)總額(HK)128106原隻30頭鮑魚銀裝盆菜(4-5位)1,1881,088128106原隻30頭鮑魚金裝盆菜(8-10位)1,9981,888速遞(只適用於工商地址) 郵遞自取128106一品銀裝盆菜(4-5位)928868送券/貨日期:12810 ...

int-eng

International Standards on Regulating DNFBPs &The way forward Mr Ping-Yiu MA Assistant Secretary for Security 4 March 2010 FATF The Financial Action Task Force (FATF) : an inter-governmental body ...

File Type: ppt | Size: 406 KB

Application Form - 2022 International_org v6

1 HKICPA's Specialist Programmes in Taxation International Tax Course This International Tax Course and the Ethics Workshop are compulsory components of the Professional Diploma in China Tax and P ...

File Type: pdf | Size: 488 KB

tts-oct-dec-pe12

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2011-11-09

File Type: pdf | Size: 468 KB

CFIG160830

香港會計師公會企業財務委員會香港中國企業協會財會專業委員會合辦研討會：中國企業“走出去”的挑戰與機遇主題撮要「一帶一路」是中國對外發展的重要戰略，其目標是推動區域內各國之間的溝通與貿易，重點之一是促進沿線地區基礎建設、資源開發、產業和金融合作等方面的互聯互通，為中國及環球企業帶來龐大機遇。隨着各國合作推動「一帶一路」的發展，當中潛力龐大的新興經濟體將會為香港的融資和資金管理服務帶來重要的發展機遇 ...

發布日期: 2016-08-22

CFIG160830

發布日期: 2016-08-22

File Type: pdf | Size: 468 KB

Mod C LO

Introduction i Learning outcomes HKICPA's learning outcomes for the Module are set out below. They are cross-referenced to the chapter in the Learning Pack where they are covered. Fields of compet ...

發布日期: 2012-03-30

File Type: pdf | Size: 169 KB

pe-tts-workshop-o

Stay Tuned on HKFRSs, HKFRS for Private Entities, HKSAs, and the revised Code of Ethics for Professional Accountants A comprehensive training programme offered by the Institute's Technical, Traini ...

發布日期: 2010-06-17

File Type: pdf | Size: 856 KB

pe-tts-workshop-tue

發布日期: 2010-06-14

ED06

January 2004 ED6 EXPOSURE DRAFT ED 6 Exploration for and Evaluation of Mineral Resources Comments to be received by 16 April 2004 International Accounting Standards BoardExposure Draft ED 6 EXPLORATIO ...

發布日期: 2003-12-19

File Type: pdf | Size: 288 KB

Module A (Dec 2015)_Answer

Module A (Dec 2015)_Answer Module A (December 2015 Session) Page 1 of 17 SECTION A – CASE QUESTIONS (Total: 50 marks) To : Mr. Kim Chong, Director From : Ivy Lee, Accounting Manager Date : dd/mm/yyyy ...

File Type: pdf | Size: 536 KB

cl7_ra

香港背後的動力The Power behind Hong Kong CLP中電I 12： years同行望遠of shared vision 港燈HKGIecIric 125 26 July 2021 Ms Cecilia Kwei Director, Standard Setting Hong Kong Institute of Certified Public Accountants 37th ...

File Type: pdf | Size: 4 MB

Panelists_Report_Module_D_(Jun_16)_Final

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

File Type: pdf | Size: 235 KB

QP exam sharing forum_MA (revised)_Upload

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

File Type: pdf | Size: 187 KB

Paper 2

Page 1 of 8 Paper 2—Submission Paper: Loss component Potential implementation question 1. Accounting treatment for experience adjustments arising from premiums received in the period that relate to fu ...

Best written proposal in 2021 HK Subdegree

Page 1 of 15 Zodiac Fashion Company Limited Table of Contents 1. Executive Summary ................................................................................................ 2 2. Financial Analy ...

File Type: pdf | Size: 680 KB

update130

i Update No. 130 (Issued 19 June 2013) This Update relates to the issuance of: Recoverable Amount Disclosures for Non-Financial Assets (Amendments to HKAS 36 Impairment of Assets) HK(IFRIC) – Int 21 ...

File Type: pdf | Size: 820 KB

update145

Update No. 145 (Issued 8 April 2014) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard existing page i & iv and replace with the new page i & iv. R ...

File Type: pdf | Size: 403 KB

161115e_r

Want to release stress from busy work and have a good exercise? Sign up for the eelleemmeennttaarryy TTeennnniiss TTrraaiinniinngg CCoouurrssee now! The experienced coach will provide a professional a ...

發布日期: 2016-12-06

File Type: pdf | Size: 364 KB

170207e

發布日期: 2016-11-25

File Type: pdf | Size: 361 KB

Circular_SGIG1609_v2

Singing Technique Classes The Singing Interest Group has organized a 12-session singing technique class for beginners. There will be a mini concert on the last session for students to gain stage exper ...

發布日期: 2016-08-18

File Type: pdf | Size: 451 KB

20160520_Summer League

Bowling Summer League The Bowling Interest Group (BoIG) cordially invites you to join Bowling Summer League commencing in May till September 2016. You may form your own team or we will help team you u ...

發布日期: 2016-05-05

File Type: pdf | Size: 178 KB

its-Apr-Jun

1120r1_20160317 Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong Format Seminar Fee HKICPA member or student: HK190 (online enrolment for HKICPA memb ...

發布日期: 2016-03-18

its-Apr-Jun

發布日期: 2016-03-18

File Type: pdf | Size: 418 KB

Circular_SGIG1511

Singing Technique Class The Singing Interest Group has organized two 12-session singing technique classes for beginners. Each class will wrap up with a mini concert for students to gain performance ex ...

發布日期: 2015-10-16

20151113_Winter League

Bowling Winter League The Bowling Interest Group (BoIG) cordially invites you to join Bowling Winter League commencing in November till February 2016. You may form your own team or join other individu ...

發布日期: 2015-10-16

File Type: pdf | Size: 177 KB

20151008_Marathon Training Courses

Standard Chartered Marathon Training Programmes The Athletics Interest Group (AIG) has organized a series of training programmes to cater for different levels of runners for the Standard Chartered Hon ...

發布日期: 2015-10-09

File Type: pdf | Size: 221 KB

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. ...

發布日期: 2015-08-04

File Type: pdf | Size: 852 KB

20150904_Photography sharing sessions

發布日期: 2015-08-04

File Type: pdf | Size: 852 KB

vs-jul-sep

955r3_20150624 Hong Kong Institute of CPAs presents this series from July to September 2015. This Valuation Series will provide participants with knowledge about valuation from the perspectives of val ...

發布日期: 2015-06-26

File Type: pdf | Size: 239 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

Flyer-final-SMP140905

-1--探討在當前形勢下粵港事務所的合作模式和前景公會轄下的中小型執業所領導小組將於9月5日(星期五)，組團到廣州訪問，與廣州注冊會計師協會代表會晤，探討在當前形勢下粵港事務所的合作模式和前景。是次活動除可參觀當地事務所外，更可與事務所代表共晉午餐，拓展合作商機。日期2014年9月5日(星期五) 時間(暫定) 早上8時15分至下午6時20分行程(初步) 參觀事務所交流午餐專題研討會講題：「當前形勢 ...

發布日期: 2014-07-28

File Type: pdf | Size: 206 KB

HKICPA Outstanding BAFS Award 2014_Application Form_website

HKICPA Outstanding BAFS Award 2014_Application Form_website Outstanding BAFS Student Awards 2014 2014「企業、會計與財務概論」傑出學生奬Objectives: The aim of the awards is to recognize candidates of the HKICPA Examina ...

發布日期: 2014-06-27

File Type: pdf | Size: 220 KB

Bowling_Summer_League_2014

Bowling Summer League The Bowling Interest Group (BoIG) cordially invites you to join its “Summer League” which will start from June to September 2014. You may form your own team or we will help team ...

發布日期: 2014-05-28

File Type: pdf | Size: 157 KB

sep

Latin/Ballroom Dancing Class VVeennuuee:: JJaacckkyy DDaannccee SSttuuddiioo RRmm AA11,, 55//FF,, TTuunngg CChhoonngg FFaaccttoorryy BBuuiillddiinngg,, 665533--665555 KKiinngg''ss RRooaadd,, Q ...

發布日期: 2013-08-23

File Type: pdf | Size: 345 KB

Circular_GK130525_rv

Go – Karting in Shenzhen The Institute is organising a go-karting weekend at Xtreme Speedway in Shenzhen. This will be a great experience for motorsports enthusiasts. Whether you are a first-timer or ...

發布日期: 2013-04-17

File Type: pdf | Size: 304 KB

Report-2nd SMP Quick Poll-final-130116

-1-Second SMP Quick Poll (20 June – 20 July 2012) Background The Institute's SMP Leadership Panel formed a Task Force on SMP Quick Poll in mid May 2011 to develop a similar Poll for SMPs in Hong ...

發布日期: 2013-01-16

File Type: pdf | Size: 230 KB

march

1 Minutes of the 199th meeting of the Financial Reporting Standards Committee held on Tuesday, 6 March 2012 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

發布日期: 2012-05-08

File Type: pdf | Size: 275 KB

lpd

Q u a l i f i c a t i o n P r o g r amme Module D Taxation J U N E 2 0 1 1 S U P P L E M E N T ii Published by BPP Learning Media Ltd The copyright in this publication is jointly owned by BPP Learning ...

發布日期: 2011-03-25

D_Combined Version

發布日期: 2011-03-25

D_Combined Version

發布日期: 2011-03-25

File Type: pdf | Size: 334 KB

HKICPA_SR-EN_N0806

I. Please read the “Important Notes” carefully before completing this form. Name of Applicant/Registered Student: (Surname first, BLOCK & FULL) Reg. No.: *HKID/Passport No.: (if student registrati ...

發布日期: 2008-06-26

QP-enrol_form0806

發布日期: 2008-06-24

File Type: pdf | Size: 334 KB

Workshop Topics Module D Workshop 1 (December 2017)

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

File Type: pdf | Size: 201 KB

2023

Date Topic Nature of Activity 13 December 2023 Joint professional Christmas party Leisure event 8 December 2023 A Day with Food Angel Leisure event Available period: 8 January 2024 - 15 January 2025 F ...

發布日期: 2021-12-23

December

Timetable for Workshops 2015 Intake Important dates for Enrolment in the 2015 Intake: Enrolment Application Deadline 31 August 2015 Enrolment Result 14 September 2015* Module Commencing 21 September ...

發布日期: 2015-05-05

File Type: pdf | Size: 160 KB

sponsor_prize

ANNUAL DINNER 2014 Monday, 8 December Sponsorship Form (please return on or before 14 November 2014) To: Corporate and Mainland Affairs Department, Hong Kong Institute of Certified Public Accountants, ...

發布日期: 2014-09-29

File Type: pdf | Size: 284 KB

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 ...

發布日期: 2013-07-18

File Type: pdf | Size: 146 KB

i2c_ifrs8

26 July 2012 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB REQUEST FOR INFORMATION OF POST-IMPLEMENTATION REVIEW: IFRS 8 OPERATING SEGMENTS ...

發布日期: 2012-07-25

File Type: pdf | Size: 70 KB

c-2-routes

Comparison of 2 routes to the Insolvency Specialist Designation ("SD") SQ (Insolvency) and 8 years' experience SQ (Insolvency) and 3 years' experience (senior position) Membership of ...

發布日期: 2012-06-08

File Type: pdf | Size: 153 KB

1106

Timetable for Workshops June 2011 Intake Important dates for Enrolment in the June 2011 Intake: Enrolment Application Deadline 28 February 2011 Enrolment Result 18 March 2011 * Module Commencing 28 Ma ...

發布日期: 2011-01-05

File Type: pdf | Size: 96 KB

030110

PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG SOCIETY OF ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) Tendering or Gambling? ...

發布日期: 2009-03-20

File Type: pdf | Size: 15 KB

030110

PROFESSIONAL AND TECHNICAL DEPARTMENT HONG KONG SOCIETY OF ACCOUNTANTS PROFESSIONAL INTEREST GROUP ACTIVITIES Property, Infrastructure & Construction Interest Group (PICIG) Tendering or Gambling? ...

發布日期: 2009-03-20

File Type: pdf | Size: 15 KB

calendar

October 2007 Event Calendar SUN Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 QP event Examination assistance functions Practical training ...

發布日期: 2007-10-18

File Type: pdf | Size: 724 KB

calendar

February 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Modules A & C orientation session Q Modules A & C commenceme ...

發布日期: 2006-02-06

File Type: pdf | Size: 953 KB

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 & ...

發布日期: 2005-10-13

08102005

Dear Accountant Ambassadors, Green Leaders Programme Green Partnership Field Trips to Environmental Protection Sites In collaboration with the Environmental Protection Department (EPD), the Environmen ...

發布日期: 2005-09-21

File Type: pdf | Size: 89 KB

calendar_Aug_Sept

August 2005 Event Calendar Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 SUN Examination Assistance Course for Module A -4th session (6:30 ...

發布日期: 2005-08-04

File Type: pdf | Size: 431 KB

calendar_Aug_Sept

發布日期: 2005-08-04

File Type: pdf | Size: 431 KB

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 ...

File Type: pdf | Size: 122 KB

ITC - TAD378

8 December 2023 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEE TENTATIVE AGENDA DECISIONS Comments to be received b ...

File Type: pdf | Size: 278 KB

2021

Publication Publications Item Date of Issue Category Subject -12 December Auditing and Assurance AATB 1 (Revised) Assistance Options to New Applicants and Sponsors in connection with Due Diligence Ob ...

發布日期: 2019-01-25

update258

i Update No. 258 (Issued 9 April 2021) This Update relates to the issuance of Covid-19-Related Rent Concessions beyond 30 June 2021 (2021 Amendment to HKFRS 16 Leases) and the consequential amendments ...

File Type: pdf | Size: 823 KB

2015chi

準則趨同的更新文件（2015年5月7日）在前次2014年4月7日的更新文件中，已报告中国财政部（下称〝财政部〞）正在完成对《企业会计准则第37号——金融工具列报(修订)》的修订（相关的征求意见稿已发出以邀请公众发表意见)。在2014年6月，财政部发布了《企业会计准则第37号(修订)》供A股公司及在香港上市而选择使用中国企业会计准则编制财务报表的内地注册成立公司所采用，以确保中国企业会计准则与香港 ...

發布日期: 2015-05-07

File Type: pdf | Size: 480 KB

tls070913

Technical Learning and Support Programme 2013 Technical Update Evenings Technical Update Evenings (TUE) is a programme of regular evening learning sessions held by the Institute to provide comprehensi ...

發布日期: 2013-08-02

File Type: pdf | Size: 3 MB

BCC2018_PRC_Leaflet

CMY CM MY CY CMY K 1301__preview.pdf 1 8/1/18 5:08 PMCMY CM MY CY CMY K 1301__preview.pdf 2 8/1/18 5:08 PM

發布日期: 2018-08-01

File Type: pdf | Size: 777 KB

update198

i Update No. 198 (Issued 24 March 2017) This Update relates to the publication of Annual Improvements to HKFRSs 2014-2016 Cycle. Document Reference and Title Instructions Explanations VOLUME II Conten ...

ttsq1

Technical Training and Support Programme 2012 "The success ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2011-12-29

File Type: pdf | Size: 2 MB

tts-jul-sep

Technical Training and Support Programme 2011 "The Success Ingredient for professional accountants is constant refreshment of our technical skills and knowledge in this demanding, dynamic profess ...

發布日期: 2011-08-08

update160

Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...

File Type: pdf | Size: 631 KB

ED_IFRS_5

September 2008 EXPOSURE DRAFT Discontinued Operations Proposed amendments to IFRS 5 Comments to be received by 23 January 2009 Exposure Draft DISCONTINUED OPERATIONS (PROPOSED AMENDMENTS TO IFRS 5) Co ...

發布日期: 2008-09-24

File Type: pdf | Size: 367 KB

ED-IFRS-5

發布日期: 2008-09-24

File Type: pdf | Size: 367 KB

Nielsen GAA Succession Planning Report for HKICPA (July 25 2014)

Nielsen GAA Succession Planning Report for HKICPA (July 25 2014) July 25, 2014 GAA SUCCESSION PLANNING SURVEY REPORT FOR THE HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (HKICPA) Copyright 201 ...

File Type: pdf | Size: 590 KB

TFEC_IR(A)_No7_Bill_2017_FSTB_Response

TFEC_IR(A)_No7_Bill_2017_FSTB_Response -1 -Bills Committee on Inland Revenue (Amendment) Bills Committee on Inland Revenue (Amendment)Bills Committee on Inland Revenue (Amendment)Bills Committee on In ...

Past Events (2022)

Past Events (2022) The following are live events and e-learning programs organised by the Taxation Faculty. Live events: Date Topic Nature of Activity 15 Dec 2022 E-learning webinar: IRD update on Hon ...

發布日期: 2023-01-03

04

ANNEX 1 HKAB’s Comments on IASB ED/2017/5 Accounting Policies and Accounting Estimates (Proposed Amendments to IAS 8) Question 1 The Board proposes clarifying the definition of accounting policies by ...

發布日期: 2017-12-08

File Type: pdf | Size: 315 KB

formipo1704

Workshops for Listing of An Entity on The Hong Kong Stock Exchange The workshops aim to assist participants to understand the key aspects for listing of an entity on The Hong Kong Stock Exchange (“HKE ...

發布日期: 2017-03-23

File Type: pdf | Size: 392 KB

Circular_DBIG_Recruitment2017

The Institute is recruiting new members for its Dragon Boat Team for the 2017 dragon boat season. Dragon boat paddling is a fun stress reliever which also helps improve body fitness. Through this acti ...

發布日期: 2017-01-25

SCPD16120801

Guardian Role of Professionals in Upholding Ethical Governance (Re-run) This seminar aims to enhance participants' understanding and awareness on the guardian role of professionals in upholding et ...

發布日期: 2016-10-07

File Type: pdf | Size: 364 KB

tue0716

Accounting for financing instruments that possess characteristics of both debt and equity is a complex exercise. You will learn in this series of seminar: classification requirements of financial ins ...

發布日期: 2016-08-16

File Type: pdf | Size: 4 MB

tue07160ld

發布日期: 2016-08-08

File Type: pdf | Size: 3 MB

tue0716o

發布日期: 2016-07-28

File Type: pdf | Size: 167 KB

LE160830

You are what you eat. Whatever you eat, you become. Are your meals, drinks and snacks letting you down? "We are what we eat" as all health conscious people say. What exactly does this mean? ...

發布日期: 2016-07-20

tue0716old

發布日期: 2016-07-12

File Type: pdf | Size: 416 KB

Circular_SRN2016

Sports & Recreation Night 2016 Come party and celebrate with CPA sportsmen! The annual Sports and Recreation Night will be held on Friday, 5 August at The Grand Stage (大舞臺), Western Market, Sheung ...

發布日期: 2016-07-05

File Type: pdf | Size: 257 KB

Demolesson2016CHNTax

中國對投資者的吸引力長盛不衰，因此，瞭解中國稅制的法律、管理體系、及現行稅制下的主要稅種等有著重要意義。這個講座的內容包括: 1. 中國稅制改革的背景2. 中國稅收立法和管理體系3. 中國稅概覽本講座內容是節錄自的第一課：企業的組成方式、中國稅務制度簡介及稅收徵收管理制度。日期: 2016年7月20日(星期三) 時間: 下午七時至八時地點: 香港會計師公會培訓中心(香港灣仔皇后大道東213 號胡 ...

發布日期: 2016-07-04

File Type: pdf | Size: 114 KB

tue1518

發布日期: 2015-09-30

File Type: pdf | Size: 257 KB

Flyer_QAF150915

Date 15 September 2015 (Tuesday) Time 6:30 p.m. – 8:00 p.m. Venue Hong Kong Institute of CPAs, 27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong. Speakers Mr. Chris Joy, Executive Direc ...

發布日期: 2015-08-11

File Type: pdf | Size: 188 KB

150210

Tax Issues Arising from the Digital Economy Programme Code: TFA On 16 September 2014, the Organisation for Economic Co-operation and Development released its final report on the tax challenges of the ...

發布日期: 2015-02-03

File Type: pdf | Size: 295 KB

150210_old

Tax Issues Arising from the Digital Economy Programme Code: TFA150210 On 16 September 2014, the Organisation for Economic Co-operation and Development released its final report on the tax challenges o ...

發布日期: 2014-12-19

File Type: pdf | Size: 295 KB

ad2014_form

ANNUAL DINNER 2014 Monday, 8 December Reservation Form (please return on or before 21 November 2014) To: Finance & Operations Department, Hong Kong Institute of Certified Public Accountants, 37th ...

發布日期: 2014-11-13

File Type: pdf | Size: 449 KB

AD2014_form

ANNUAL DINNER 2014 Monday, 8 December Reservation Form (please return on or before 21 November 2014) To: Finance & Operations Department, Hong Kong Institute of Certified Public Accountants, 37th ...

發布日期: 2014-11-13

File Type: pdf | Size: 451 KB

tue142425fiform

Financial instruments have always been one of the complex areas in financial reporting. Companies, nowadays, engage in various transactions which result in different types of financial instruments. Ho ...

發布日期: 2014-10-20

File Type: pdf | Size: 401 KB

215

1 Minutes of the th meeting of the Financial Reporting Standards Committee held on Thursday, 24 July 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 37/ ...

發布日期: 2014-09-30

File Type: pdf | Size: 155 KB

2150

1 Minutes of the 215th meeting of the Financial Reporting Standards Committee held on Thursday, 24 July 2014 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, ...

發布日期: 2014-09-30

File Type: pdf | Size: 161 KB

Flyer_PICIG140808

Property, Infrastructure and Construction Interest Group (PICIG) Visit to Civil Aviation Department Headquarters Date 8 August 2014 (Friday) Time 2:00 p.m. – 4:00 p.m. Leader Mr. Peter Choy, Convenor ...

發布日期: 2014-08-05

File Type: pdf | Size: 161 KB

Flyer_PICIG140808

發布日期: 2014-08-05

File Type: pdf | Size: 161 KB

waswam04

Workshop for Audit Manager Workshop for Audit Staff Workshop for audit manager is a one-day audit workshop which covers the following areas: The conduct of small to medium-sized engagements in compli ...

發布日期: 2014-02-25

File Type: pdf | Size: 258 KB

aasc339

1 Minutes of the 339th Meeting of the Auditing and Assurance Standards Committee Date: Location: Present: In attendance: Apologies: Tuesday, 17 December 2013 at 8:30 a.m. Board Room of the Hong Kong I ...

發布日期: 2014-02-18

File Type: pdf | Size: 52 KB

CPAsinging_Circular2013

The much anticipated annual CPA Singing Contest is open for registration. It will not only offer an opportunity for members to showcase their vocal talents, but also serve as an internal selection pro ...

發布日期: 2013-10-15

File Type: pdf | Size: 280 KB

CPAsinging_Circular2013_old

The much anticipated annual CPA Singing Contest is open for registration. It will not only offer an opportunity for members to showcase their vocal talents, but also serves as an internal selection pr ...

發布日期: 2013-10-03

File Type: pdf | Size: 280 KB

131108

Speaker Mr. Barry Sin General Manager (Contracts) Hip Hing Construction Company Limited Chairman Mr. Peter Choy Convenor, PICIG Organising Committee Date 8 November 2013, Friday 6:30 p.m. – 8:00 p.m. ...

發布日期: 2013-09-26

File Type: pdf | Size: 287 KB

tue_fi_old

發布日期: 2013-07-26

File Type: pdf | Size: 295 KB

s130408j

Supporting organisation Host Supporting organisation What’s Wrong with Banking and What to Do About It? CPD point(s) : The Law Society of Hong Kong : 2 points The HKICPA : 2 hours The HKICS : 2 points ...

發布日期: 2013-03-25

File Type: pdf | Size: 266 KB

slides_charlotte

1 Whistle blowing POLICY SYSTEM Purpose/scope/tolerance/definition An operating standard, therefore: Must be compliant with internal disclosure external disclosure associated legislation and regulatio ...

發布日期: 2012-12-06

File Type: pdf | Size: 437 KB

qp-bd-ws-dec

QP Modules A & C (Dec 2012 intake) Updated as at 17 Oct 2012 *Changes highlighted in red Remarks: 1. Please sign-in in training room instead of reception counter. Module A Module C Class 1 CHK3A11 ...

發布日期: 2012-10-17

File Type: pdf | Size: 20 KB

Module 14

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

發布日期: 2012-10-15

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 ...

發布日期: 2012-08-06

File Type: pdf | Size: 176 KB

Circular

CPA Summer Concert 2012 The Singing Interest Group (SgIG) has organised a summer concert for vocal talented members to perform their favourite songs in a concert hall environment. Solo, duo or group s ...

發布日期: 2012-07-18

File Type: pdf | Size: 251 KB

Circular_120618

Music Appreciation Movie Night The Singing Interest Group (opera) has organized a Music Appreciation Movie Night to show Andrew Lloyd Webber's famous musical, Joseph and the Amazing Technicolour D ...

發布日期: 2012-05-18

File Type: pdf | Size: 370 KB

flyer_revenue

Financial Reporting Forum -IASB Talks about the Exposure Draft of Revenue from Contracts with Customers 1 Date Wednesday, 8 February 2012, Monday, 13 February 2012 Time 7:00 p.m. – 8:30 p.m. Venue Hon ...

發布日期: 2012-02-03

File Type: pdf | Size: 149 KB

picig111212

Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar Impact of accounting updates on the Engineering and Construction Industry Speaker Mr. Philip Pong, Partner, Pricewaterh ...

發布日期: 2011-11-16

File Type: pdf | Size: 191 KB

Flyer

You are cordially invited to join a Cocktail Reception on the Proposed SMP Quick Poll (the "Poll") to share with us your views on the draft Poll questions and to indicate your interest in pa ...

發布日期: 2011-06-16

File Type: pdf | Size: 111 KB

mar

1 Minutes of the 191st meeting of the Financial Reporting Standards Committee held on Tuesday, 8 March 2011 at 8:30 a.m. in the Board Room of the Hong Kong Institute of Certified Public Accountants, 3 ...

發布日期: 2011-04-13

File Type: pdf | Size: 139 KB

f110131s

Confirmation Notice will be sent 3 working days prior to the event date. *URL link of "Green Paper on the future of audit": http://ec.europa.eu/internal_market/consultations/docs/2010/audit/ ...

發布日期: 2011-01-10

File Type: pdf | Size: 191 KB

well-location2

Iccho Japanese Restaurant 魚一丁刺身居酒屋Causeway Bay Shop 銅鑼灣店2/F., 8 Russell Street, Causeway Bay, Hong Kong 香港銅鑼灣羅素街8 號2 樓Reservation Tel: (852) 2834 4438 Fax: (852)2834 8200 Telford Plaza Shop 德福廣場店Shop ...

發布日期: 2010-08-11

File Type: pdf | Size: 134 KB

well-location

發布日期: 2010-08-11

File Type: pdf | Size: 134 KB

mbig-1008

日期2010年8月12日(星期四) 時間下午6:30 – 8:00 地點香港灣仔皇后大道東213號胡忠大廈27樓香港會計師公會培訓中心主講嘉賓中國法律（服務）香港有限公司莊仲希律師主席香港會計師公會內地業務關注組副召集人胡勁恒先生研討會內容港人在內地投資企業及購買房產等情況日益普遍。如果這些港人不幸身故，其親人在繼承其內地資產時，便需要根據內地繼承法的規定進行。為使公會會員掌握基本的內地涉外繼 ...

發布日期: 2010-07-28

File Type: pdf | Size: 258 KB

Exposure Draft 2010

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment: DateTitle 13 December 2010 Invitation to comment on IASB Exposure Draft of Hedge Accounting with link ...

發布日期: 2010-05-24

050610

Latin/Ballroom Dance Class Date & Class Date Samba with technique training (Thursday) Waltz -Elementary II (Tuesday) 1. 13 May 2010 18 May 2010 2. 20 May 2010 25 May 2010 3. 27 May 2010 1 June 201 ...

發布日期: 2010-04-15

File Type: pdf | Size: 263 KB

s100510s

Enterprise Risk Management (ERM): What is Risk Appetite? Programme Code: S100510S Speaker Mr. Ricky Cheng, Director, Risk Advisory Services, BDO Financial Services Limited. Mr. Cheng has over 10 years ...

發布日期: 2010-02-08

File Type: pdf | Size: 147 KB

s100224s

Budget Commentary Forum Budget 2010/11 – Secretary for Financial Services and the Treasury Shares His Views 24 February 2010 (Programme Code: S100224S) Date 24 February 2010, Wednesday Speakers Time 7 ...

發布日期: 2010-02-04

File Type: pdf | Size: 168 KB

dig-oct

Latin/Ballroom Dance Class Date & Class Date Tango – Elementary II (Tuesday) Cha Cha – Elementary I (Thursday) 1. 13 October 2009 8 October 2009 2. 20 October 2009 15 October 2009 3. 27 October 20 ...

發布日期: 2009-09-09

File Type: pdf | Size: 155 KB

tango-cha

發布日期: 2009-09-09

File Type: pdf | Size: 155 KB

090108

Valuation: What Accountants in Business Need to Know -Overview and Techniques Speakers Mr. Eugene Liu CPA, AICPA, NACVA Partner, RSM Nelson Wheeler Mr. Alan Chan CFA, CPA, ABV, RBV Senior Manager, Tra ...

發布日期: 2009-05-14

File Type: pdf | Size: 166 KB

090330

The number of places is limited and in the event of over-subscription, PAIBs will be given priority for registration. To register: Online registration (for HKICPA members only): click here or visit w ...

發布日期: 2009-03-11

File Type: pdf | Size: 129 KB

081028

Property, Infrastructure and Construction Interest Group (PICIG) Evening Seminar 氣：概論中國古文化–從風水，建設至家居生活Qi : Ancient Chinese Culture from Feng Shui, Infrastructure to household living Speaker Mr. Bernar ...

發布日期: 2008-10-06

File Type: pdf | Size: 339 KB

081028

發布日期: 2008-10-06

File Type: pdf | Size: 339 KB

FSIG080710

e Financial Services Interest Group (FSIG) Lunch Seminar Aftermath of subprime – risk management and financial reporting considerations Speaker Mr. Eric Tong Partner, Deloitte Touche Tohmatsu Chairman ...

發布日期: 2008-06-27

File Type: pdf | Size: 277 KB

FSIG080710

發布日期: 2008-06-27

File Type: pdf | Size: 277 KB

calendar

March 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 2 3 4 5 6 7 8 9 10 11 1 12 13 14 15 16 17 18 22 23 24 25 29 30 31 19 20 21 26 27 28 Seminar on investment properties, hotel properties and impairm ...

發布日期: 2006-03-10

File Type: pdf | Size: 124 KB

bpubforsale_coursenotes

HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CONTINUING PROFESSIONAL DEVELOPMENT COURSE NOTES ORDER FORM DATE TITLE PRESENTER(S) PAGES PRICE ()HANDLING CHARGES & POSTAGE () 22 Feb 05 Consi ...

發布日期: 2005-07-27

interpretation08

Interpretation 8 (April 2000) 1 HONG KONG SOCIETY OF ACCOUNTANTS Financial Accounting Standards Committee Urgent Issues & Interpretations Sub-Committee Interpretation 8 Presentation of financial s ...

發布日期: 2004-05-28

File Type: pdf | Size: 85 KB

Au Yuet Shan 26-Jun-02

Summar of comments re uested in the F ASC's Invitation to Comment ; \'\ Paragraph numbers correspond to those appearing in the FASC's Invitation to Comment. f lIAS I, Presentation of Fina ...

發布日期: 2002-09-09