Results: 35 使用者 1832 文件

30/9/2019page

2019年9月 - 銀行同業拆借利率過渡概述

在不久的將來,銀行可能不再提供銀行同業拆借利率報價,然而這些報價幾乎用於其業務的各個方面——從風險管理到定價和估值。 這一變化將產生廣泛的影響,並給行業帶來新的挑戰。

16/8/2019page

基金經理操守準則(修訂)獨立估值審查 - 2019 年 8 月

基金經理必須遵守自 2018 年 11 月起生效的修訂後的基金經理操守準則。為了幫助您遵守與基金投資組合估值相關的新要求,Mazars 經驗豐富的團隊設計了一種專注於四個核心領域的技術方法 .

15/8/2019page

香港經濟上空烏雲聚攏 – FutureCFO (2019年8月15日)

「實體經濟面對的持續緊張情況,可能會對香港其他重要行業,包括對本地生產總值有重大貢獻的金融服務業,造成連鎖效應。」中審眾環(香港)金融諮詢服務部董事Pierre Latrobe 在他發表于 FutureCFO 的文章中表示。

22/7/2019page

Beyond the GAAP - June 2019

The half-yearly financial statements stand between you and your well-earned summer break, so it may be worth taking a look at the IFRS IC’s agenda decisions on IFRS 15, IFRS 16 and cryptocurrencies. After that, you could take our crossword away with you - a light-hearted edition that brings the series to a close. Last but certainly not least, don’t forget to read our special study on the IASB’s proposals to prepare for the interest rate benchmark reform. The consultation period may be over, but there will be lively discussions after the holidays!

18/7/2019page

July 2019 - Economic Substance in Bermuda, the Cayman Islands and the BVI – Understanding the Requirements

In December 2018, Bermuda, Cayman Islands and the BVI, along with many other jurisdictions with low or zero rate of corporate income tax, passed legislations that introduced increased economic substance requirements for certain entities.The legislations are designed to meet the requirements outlined by the European Union’s (“EU’s”) intergovernmental Code of Conduct Group (“CoCG”) on Business Taxation, which are aimed at jurisdictions with low or zero rate of corporate income tax.The Organization for Economic Co-operation and Development (“OECD”), in the project on Inclusive Framework on Base Erosion and Profit Shifting (“BEPS”), also issued a document entitled “Resumption of Application of Substantial Activities Factor to No or only Nominal Tax Jurisdictions” (the “OECD document”) in November 2018.

12/7/2019page

Mazars集團成立Mazars北美聯盟

2019年7月11日 - 國際審計和諮詢公司Mazars今天正式宣布成立Mazars北美聯盟(Mazars North America Alliance)

8/7/2019page

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