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Moore Global announces five new global leaders

Moore Global, one of the world’s leading accountancy and advisory networks, has announced five of its sector leaders have been appointed Global Leaders.    These newly created roles support our continued growth strategy and emphasise our plans to strengthen our global leadership position in key sectors around the world.

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叶颂汶升任为审计主管

大华国际(香港)欣然宣布叶颂汶升任为本所审计主管,自2021年4月1日起生效。

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财务报告的估值第二意见

由於獨立估值審閱在公司資產及負債報告的審計過程及公允價值估計中的影響力越來越大,相應的行業準則正引起所有估值師及其他行業從業員更多關注。專業從業人員應經常考慮向相關專業領域的專家獲取額外的必要保證。

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Importance of SOC Reporting in the Post Pandemic Era

Prior to the pandemic that affects the world since earlier last year, many sectors were already redesigning their operating models to enhance efficiency and effectiveness in the digital era. These efforts are now even more relevant than ever as companies require leaner, more adaptive digital enterprises that can change and respond quickly. We see that transitioning certain functions to cost effective shared service centre or outside the enterprise entirely via managed service or outsourcing relationships with third parties are high on the list of many enterprises planned actions in the Post Pandemic Era.    Many organisations are able to function more efficiently and effectively by outsourcing tasks or entire functions to another service organisation. These outsourcing relationships may increase revenues, expand market opportunities, and reduce costs for the user entities and business partners, they also result in additional risks arising from interactions with a service organisation and its systems. In supporting their risk assessments on service organisations, user entities and business partners may request independent reports on an examination or review of controls from the service organisation. This is where assurance standards for reporting on service organisation controls such as SOC Reporting and ISAE 3402 were developed.  

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中国国内资产评估要求与注意事项

与香港地区一样,随着市场的转变,估值或资产评估近年在中国国内的法规要求转趋严谨。与国外估值准则相比较,国内资产评估准则是因应国内市场环境而度身订造的,因此他们具有鲜明的“中国特色” 。 本文希望能够帮助香港的投资者,会计及估值从业人员更了解国内对资产评估的要求,藉此促进两地的商业往来和交流。

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最新大华国际海事指数

大华国际希腊成员所公布最新2019年大华国际海事指数「MMI (Moore Maritime Index)」,数据计算包含1,500多艘船只的营运成本及收入,全部数据皆来自船公司经审核后的财务报表,能显示超过20种船舶类型的真实航运业财务业绩。

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New tax concessions and deeming provisions on shipping business – Can you benefit from these concessions?

The Inland Revenue (Amendment) (Ship Leasing Tax Concessions) Ordinance 2020 (“Amendment Ordinance”) was gazetted on 19 June 2020 to provide tax concessions to qualifying ship lessors and qualifying ship leasing managers conducting business in Hong Kong.

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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。