(December 2004March 2008) Hong Kong Accounting Standard 27 Consolidated and Separate Financial Statements* * This HKAS 27 is applicable for annual periods beginning on or after 1 January 2005 but before 1 July 2009. HKAS 27 (Revised) issued in March 2008 is applicable for annual periods beginning on or after 1 July 2009 and supersedes this HKAS 27. 1 HKAS 27 COPYRIGHT © Copyright 2008 Hong Kong Institute of Certified Public Accountants This Hong Kong Financial Reporting Standard contains
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Insider dealing in Hong Kong Although insider dealing has been a criminal offence under section 291 of Chapter 571‚ Securities and Futures Ordinance (SFO) in Hong Kong since 2003‚ the Securities and Futures Commission (SFC) was initially slow to prosecute offenders‚ commencing its first criminal insider dealing prosecution only in January 2008. Factors to be considered to commence criminal proceedings In deciding whether to commence criminal proceedings against an alleged insider dealer
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Comparing to the near area‚like Singapore‚Hong Kong’s Gini coefficient is more higher and ranked top in the world.Even the wealth gap is not common in western societies‚however‚it is no doubt that wealth gap has threatened the Hong Kong most. With the change of economic mode in Hong Kong ‚it trend to knowledge-based economy rather than manufacturing industry so that a large number of worker are unemployed immediately‚in the other hand‚a lot of high-class people are benefited by the new mode economy
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Strengths: Honk Kong Disney Theme Park has its incredibly strong brand awareness is its powerful strength. As a child I had willingly been instructed with the brand and can even recognize the distinct calligraphy associated with the brand. It has no surprise because BusinessWeek has ranked Disney as the 8th most recognizable global brand. A recognizable brand such as Disney increases consumer trust and indicates the company’s advanced and successful marketing. Another reason for Hong Kong Disney Theme
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How did the Hong Kong TV watching culture change from 1980 to 2010 Acknowledgement To finish this IES‚ I get help from many people‚ thanks for their advice and guidance. Teachers | I would like to thanks for their patience and guidance‚ without their advice‚ it would be impossible to finish this project. This big project had almost three years duration‚ teacher had paid as must as the effort we paid‚ and it is not easy to manage. | Respondents form questionnaires | I would like to
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Article 105 of the Basic Law states that "The Hong Kong Special Administrative Region shall‚ in accordance with law‚ protect the right of individuals and legal persons to the acquisition‚ use‚ disposal and inheritance of property and their right to compensation for lawful deprivation of their property." This is an expansion of Article Six in the Principles section that "The Hong Kong Special Administrative Region shall protect the right of private ownership of property in accordance with law." The
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13567620A Leung Kit Ho‚ Bosco 13564680A Lau Ka Po‚ BoBo Research Plan Research Area: What are the economic/business factors leading the booming growth of private tutorial centres in Hong Kong? Research Direction: - To investigate the factors leading to the booming growth of private tutorial centre in Hong Kong‚ including standard of living‚ promotion methods‚ and the reasons why students attending tutorial class. - To conduct questionnaires research to collect response from students who
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The ‘Hong Kong Kids’ Phenomenon In recent years it is common to see Hong Kong children accompanied by their domestic helpers everywhere. Some of them just shout at their helpers asking for help in tying their shoelaces and some just open their mouths to wait for spoonfuls of food like little birds in a nest. They have reached the age with the abilities to take care of themselves but they do not do so. As this problem becomes increasingly general‚ it is important to explore its different causes so
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Energy Wastage in Hong Kong Focus: household energy consumption Solar panels http://www.renewablepowernews.com/archives/1647 Did you know that people this year are consuming nearly twice as much energy as they were 30 years ago? If we continue to use energy at such high rates‚ reserves of non-renewable energy may run out really soon. In order to prevent this people must make small changes by using less energy in their daily lives. Even the smallest action can have an impact on the rest of
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serious in Hong Kong . Many people such as the elderly and the fresh graduates ‚ most of them can’t have the flats for living and some need to live in the subdivided units . Our chief executive ‚ Mr. CY Leung just announced his first policy address ‚ in the housing aspects ‚ he suggested that building more flats for the citizens . However ‚ I think it’s only a long term solutions ‚ the flats will be finished in 2018 ‚ but the housing problem is a very urgent needs for the most citizens in Hong Kong . These
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