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PN 600. 1 Issued December 1994 revised September 2004 revised December 2011 Effective upon issue Practice Note 600. HKFRSs or HKFRS for Private Entities describe methods of accounting approved by the Council of the HKICPA for application to financial statements intended to give a true and fair view. Thus it appears that authorized institutions may choose not to take advantage of the exemption and disclose details of all transactions including those which would be exempt under section 161B 8....
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What is effective upon issue?
Effective upon issue means that the stated action takes effect immediately upon being issued.
Who is required to file effective upon issue?
The individual or entity responsible for the action being issued is required to file effective upon issue.
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Effective upon issue should be filled out with the necessary information and signatures to indicate the action taking effect immediately.
What is the purpose of effective upon issue?
The purpose of effective upon issue is to ensure that the action takes effect without delay.
What information must be reported on effective upon issue?
The effective upon issue form must contain details of the action being issued and any relevant information required for immediate implementation.
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