搜尋資訊

最新資訊

...
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.

...
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.

...
新型冠狀病毒COVID-19中的估值考慮?

新型冠狀病毒疫情仍在不斷地發展,現時在資產估值時如何量化風險的確甚具挑戰,而國際評估標準(IVS)並未禁止進行不確定性的評估,那進行估值還有甚麼需要納入考慮?

...
New changes on Profits Tax Return and extended tax deadlines

With the ever-changing global development on BEPS actions and the tremendous amount of new legislations in place, taxpayers should revisit its current tax position to identify areas of exposure and uncertainty.

...
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.

...
新冠病毒危機中的桌面評估

自今年一月末起,新型冠狀病毒疫情的爆發已佔據全球各大媒體的頭條。大部分香港及中國大陸地區的商業機構暫時關閉門面店鋪,或建議員工在家辦公。由於大部分在香港上市的大陸企業都受到了疫情的嚴重影響,香港證監會及香港聯交所於今年1月30日,發佈聯合申明1要求所有於香港上市的公司都需要告知聯交所其業務受疫情影響的情況及程度。絕大部分主營業務於大陸的上市公司的年度財務報告日期都是每年12月31日,而每年1月到3月都是上市公司準備和撰寫財務年報的繁忙時期。然而,目前針對中港兩地來往的旅行限制更對經常需要實地勘察及進行管理層訪問的外部審計人員及評估師的工作造成了極大的困難及挑戰。  

...
財務盡職調查和審計,僅僅是標題上的區別?

如何解讀投資項目的財務表現是投資者最關心的問題之一,也是困擾大部份投資者的難題。投資者多數會選擇從已審計的財務報表開始審視其過往表現,因為“已審計”一詞表示相關財務數據經已得到核數師的核證,能給予投資者信心保證。

...
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.  

...
資深重組及復資團隊於2020年加入大華國際(香港)

大華國際(香港)欣然宣佈, 資深重組及復資專家詹華達﹑葉昌盛﹑呂秋越及其團隊於2020年1月1日加入本所。大華國際(香港)的新重組及復資服務將以大華國際復資有限公司(下稱 “大華復資”)營運。  

...
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.

...
私募股權及風險投資估值準則

針對着特定的估值目的及用途,不盡相同的估值準則應運而生。當中《國際私募股權及風險投資估值指引》(以下簡稱為”IPEV”) 及《國際估值準則》(以下簡稱為”IVS”) 分別為私募股權投資和財務報告中最被廣泛採用的兩項國際估值準則。

...
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.