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並前往https://www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/hkas28_2011.pdf

Investments in Associates and Joint Ventures - The Hong ...

AMENDMENTS TO HKFRS 10 AND HKAS 28 SALE OR CONTRIBUTION OF ASSETS ... BC4 IAS 28 as amended in 2011 superseded IAS 28 (as revised in 2003 and amended in.

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