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COVID-19 – Valuation and Market Update (30 June)

The first half of 2020 has been full of unexpected events.  COVID-19 has already infected more than 13 million people worldwide, and social distance measures have brought global economic activities to a halt. Other events, such as the oil price crash and the new wave of secondary listing in Hong Kong, further made the market to be extremely volatile. Given the fluid nature of the pandemic, different stakeholders and practitioners in the business world are facing unprecedented challenges. Various regulators and industry organisations, including SFC, HKEX and IFRS Foundation hence published an amount of new guidance and technical notes, aiming to expand the regulatory focus amid economic uncertainties and market volatilities.

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Cybersecurity preparedness in time of COVID-19

The unprecedented COVID-19 crisis has posed a huge change in many aspects, for instance, remote working has become a trend to reduce the spread of virus. This has provided insights for company’s management and board on cybersecurity preparedness. Regardless of company size, IT expenditure is unavoidable in order to maintain operations during the crisis. The related cybersecurity investment due to regulatory and compliance measures have since increased.  Most companies are caught off guard by the coronavirus. On one hand company’s computing resources are limited to support remote working, at the same time employees in general have not subscribed adequate firewall protection and antivirus packages to work remotely on their personal computers. With remote working becoming the new norm for companies worldwide amid the COVID-19 crisis, cybersecurity is even more crucial than before to support thousands of workers working from home accessing their companies’ networks.

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新型冠状病毒COVID-19中的估值考虑?

新型冠状病毒疫情仍在不断地发展,现时在资产估值时如何量化风险的确甚具挑战,而国际评估标准(IVS)并未禁止进行不确定性的评估,那进行估值还有甚么需要纳入考虑?

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COVID-19 – Tax impact on Employers and Employees

At this stage, it is still uncertain when the COVID-19 pandemic would come to an end.  Employers should review on the tax impact brought by different emergency workplace arrangements, such as workplace closure, mandatory self-quarantine, cancellation or postponement of international assignments.

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新冠病毒危机中的桌面评估

自今年一月末起,新型冠状病毒疫情的爆发已占据全球各大媒体的头条。大部分香港及中国大陆地区的商业机构暂时关闭门面店铺,或建议员工在家办公。由于大部分在香港上市的大陆企业都受到了疫情的严重影响,香港证监会及香港联交所于今年1月30日,发布联合申明1要求所有于香港上市的公司都需要告知联交所其业务受疫情影响的情况及程度。绝大部分主营业务于大陆的上市公司的年度财务报告日期都是每年12月31日,而每年1月到3月都是上市公司准备和撰写财务年报的繁忙时期。然而,目前针对中港两地来往的旅行限制更对经常需要实地勘察及进行管理层访问的外部审计人员及评估师的工作造成了极大的困难及挑战。  

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财务尽职调查和审计,仅仅是标题上的区别?

如何解读投资项目的财务表现是投资者最关心的问题之一,也是困扰大部份投资者的难题。 投资者多数会选择从已审计的财务报表开始审视其过往表现,因为“已审计”一词表示相关财务数据经已得到核数师的核证,能给予投资者 信心保证。

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Moore Hong Kong Special Work arrangement under threat of Novel Coronavirus

We are here to inform you that even though our office will be tentatively closed until 9 February 2020, to align with our Government’s recommendation, our strong and united teams are here to continue to deliver the same exceptional service and quality work to our clients. We will constantly review the situation and adopt the best arrangement to benefit our clients and of course, our staff.  Health and safety of the community remains our top priority.  

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资深重组及复资团队于2020年加入大华国际(香港)

大华国际(香港)欣然宣布, 资深重组及复资专家詹华达﹑叶昌盛﹑吕秋越及其团队于2020年1月1日加入本所。大华国际(香港)的新重组及复资服务将以大华国际复资有限公司(下称 “大华复资”)营运。  

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Present Values of Lease Payments under the New Standard: HKFRS 16 Leases

HKFRS 16 Leases has become effective since 1 January 2019 and replaced HKAS 17 Leases for lease accounting to specify the principles for recognition, measurement presentation and disclosure of leases. The new standard specifies that individual leases should be considered separately.

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私募股权及风险投资估值准则

针对着特定的估值目的及用途,不尽相同的估值准则应运而生。当中《国际私募股权及风险投资估值指引》(以下简称为”IPEV”) 及《国际估值准则》(以下简称为”IVS”) 分别为私募股权投资和财务报告中最被广泛采用的两项国际估值准则。

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ANDY ARMANINO TO SUCCEED RICHARD MOORE AS MOORE GLOBAL CHAIRMAN

After 15 years as Chairman of the leading international accountancy and consulting network, Moore Stephens International, now Moore Global, Richard Moore today announced his decision to step down at the end of 2019.  Andy Armanino will succeed Richard as Chairman of Moore Global from 1 January 2020. Andy is currently a member of Moore Global’s board and until 1 January 2019 was CEO and Managing Partner of Armanino LLP.

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吴艾欣升任为审计董事

香港大华国际欣然宣布,吴艾欣升任为本所审计董事,自2019年10月1日起生效。