claim coming into existence in the future which determine debt repayment in cash and generate a flow of receipts in accordance with the rules specified by the SEC. “originator” means a person that
the firm promote tax structures or products or provide tax advice - what kind of advice? How does it ensure that there is no doubt as to the related accounting treatment regarding the true and fair view
that there is no doubt as to the related accounting treatment regarding the true and fair view of the financial statements? Are any tax services provided on a contingent fee basis? Any tax services of a
Management Policy Department if they are in doubt on any specific issues arising from the application/interpretation of the matters relating to the HK-TH MRF or the abovementioned feeder funds. The information
business operation, financial status and performance , or existence of REIT, or investors’ investment, provided that such risk may cause the investors to lose the invested money or receive a return at a
• Significant • Materiality • Professional judgment Accounting Assertions Existence - relates to account balances (each of the balance sheet and income statement balances are actually exist) Occurrence - relates
. Ministerial regulations shall be enforceable upon their publication in the Government Gazette. Chapter 1 Establishment _______________________ Section 5.3 A fund shall come into existence only when it is
transferred or placed as collateral. “assets” means (1) rights of claim which generate a flow of receipts in the future; or (2) rights of claim coming into existence in the future which determine debt repayment
Gazette. Chapter 1 Establishment _______________________ Section 5. 3 A fund shall come into existence only when it is established by agreement of the employees and the employer and registered under this
collateral. “assets” means (1) rights of claim which generate a flow of receipts in the future; or (2) rights of claim coming into existence in the future which determine debt repayment in cash and generate a