(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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During the nineteen eighty to nineteen ninety‚ the major segment of Hong Kong economy transform from secondary industry to tertiary industry. The society realizes that our economy is not labour-force oriented‚ but knowledge oriented. Hence‚ the government and the public would like to select or differentiate potential students to engage in university through holding a public examination. The majority of the public hold a belief that students who can get the degree of university is the new power it
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nowhere to dispose our waste‚ ______. You may be dubious that there is still a long way to this nightmare; however‚ according to the Hong Kong Environmental Protection Department‚ the three major strategic landfills in Hong Kong will be saturated in the mid to late 2010s. In other words‚ our landfills are going to be filled up within ten years. It implies that Hong Kong indeed has an imminent waste problem associated with the sturation of the landfills. At present‚ we depend merely on landfills to
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If I was he manager of the concerned organization‚ I would use three ideas to turn the dissatisfied customers to become satisfied ones. First‚ Compensate for guitar expenses. In the case‚ the guitar was crafted by Spanish master guitar maker Antonio Marin Montero who only made twenty guitars each year.And the guitar cost one hundred thousand HK dollars but we only compensate 234 HK dollars. So we need to have a reasonable compensation.For example‚ we can find the guitar maker to make a same guitar
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Is it hard to live in Hong Kong? A psychologist said that stress is a joint result of weak knowledge base plus and in sufficient support. In a highly competitive society like Hong Kong‚ everyone must work very hard for keeping a foothold. Moreover‚ Hong Kong’s Gini Coefficient has consistently at the world’s top rank‚ which implies the city’s income gap have a great disparity‚ despite a high living standard. That is how the stress comes up and let us take a close look at the issues. First of
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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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Subprime Mortgage in Hong Kong? It has already found to be very wrong for the government to loan people for "buying" a housing unit (in the US Subprime Crisis). A government is undoubtedly incompetent to run a banking business. It is highly undesirable to suggest Hong Kong government to follow the fatal suit. Ninja loan has become worldwide famous after the US Subprime Crisis‚ it stands for No Income‚ No Job‚ No Asset. But since the US government pushed to increase the homeownership ratio‚
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Calvin & Tiffunny The housing problem in Hong Kong In 28 Dec.‚2012‚ Greenview Villa began to accept Interested buyers‚ the initial enthusiastic response from the rigid demand of the property market property prices‚ has received about 600 copies of the first day of registration‚ to reflect the rigid housing demand in Hong Kong strong‚ to face a serious shortage of supply‚ high property prices high‚ and the public in buying difficult‚ apart from rising rents lead to the living environment
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expansion into Berlin Germany. After extensive analyses‚ we recommend MTR enter the market. This is because that the large market size and considerable demand for mass rail transit render Berlin a particularly appealing market. More importantly‚ German regulators have lowered the entry barrier of the market. We recommend MTR provide one of the railway operators‚ DB with consultancy services on rail-related services (operation & maintenance) and non-fare business (station retailing and
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Landfill is a main way of waste management in Hong Kong‚ but it may not be a sustainable way to solve or relieve the garbage problem. Moreover‚ landfill also will eventually saturate. It’s an urgent problem to stakeholders. In fact‚ an annual average of more than one million tons of wastes are produced in Hong Kong. Landfill is not the only way the government can plan for waste disposal. Building an incinerator to relieve the refuse pressure is also viable. In fact‚ a lot of waste is dumped without
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