Part 9
Consequences of the directors of a partially owned subsidiary of another body corporate missing the Answer Before 1 February 2019, if the directors miss the “six months before the year-end” deadline, ...
CO-rewrite - non transitional QA
Can a financial year be set to end on a specific day of the week rather than a specific date Answer Yes, this is now expressly provided for in the CO. Specifically, section 367 was amended by the 2018 ...
非過渡性安排的常見問題
Question A4 Contents of the directors report Section 129D 3 of the predecessor CO Cap 32
Part 9
Identifying the relevant accounting standards when a company that is not a holding company prepares Question 1.7: Identifying the relevant accounting standards when a company that is not a holding com ...
Part 9
Identifying the relevant accounting standards when a holding company prepares company Question 1.5: Identifying the relevant accounting standards when a holding company prepares company level financia ...
Part 9
Identifying the relevant accounting standards when a holding company prepares Question 1.6: Identifying the relevant accounting standards when a holding company prepares company level financial statem ...
Court-free amalgamation
Does the answer to question 3 also apply to a vertical amalgamation Does the answer to question 3 also apply to a vertical amalgamation? Answer In a vertical amalgamation, the answer depends on whethe ...
Court-free amalgamation
In a horizontal amalgamation the share capital of each of the amalgamating company or companies Answer Per section 678(2) of the CO Cap. 622, a cancellation of shares under Division 3 of Part 13 of th ...
不經法院進行的合併
Does the answer to question 3 also apply to a vertical amalgamation
Court-free amalgamation
Sections 678 to 686 of the CO Cap 622 allow two or more companies to be amalgamated into a single Sections 678 to 686 of the CO Cap. 622 allow two or more companies to be amalgamated into a single leg ...
CO-rewrite - non transitional QA
Question D2 Eligibility Change in ownership after general meeting Question D2 – Eligibility: Change in ownership after general meeting Under section 360, a larger private company not involved in any o ...
財務報告的問題
For financial years ended on or after 3 March 2014 but before 3 March 2015
財務報告的問題
For financial years ended before 3 March 2014 but auditor report dated on or after that date
HKSQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and HKSQM 2 Engagement Quality Reviews
q9 What are the key differences 1 aims to enhance the robustness of the firm’s system of quality management. It requires the firm to customize the design, implementation and operation of its system o ...
Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause
The HKICPAs Financial Reporting and Auditing Alert Issue 11 mentions that in some cases borrowers Answer: There is no standard wording to be followed, as the basis on which a lender is prepared to len ...