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25/6/2019page
2019年亞太區會計與外包服會議於馬尼拉舉行
20/6/2019page
Beyond the GAAP - May 2019
As announced last month, the IASB has begun to publish a number of exposure drafts. With consultation deadlines phased from June to September, these will keep stakeholders busy throughout the summer. As if they needed to be! We are coming up to the period of half-yearly financial statements, and of the first application of IFRS 16 on Leases. To help you, our special studies consider the (other) new standards that have come into effect since the beginning of the year, as well as the provisions applicable under IFRS 16. We also return to some aspects of the application of IFRS 15 – Revenue on contracts with customers that call for particular attention. Enjoy your reading!
11/6/2019page
中審眾環﹝香港﹞贊助香港內部審計師協會年會
10/6/2019page
中審眾環﹝香港﹞贊助由香港法國工商總會主辦的2019年香港中小企業獎
6/6/2019page
2019年普安西提稅務會議
5/6/2019page
愛丁堡大學學生蒞臨中審眾環﹝香港﹞辦公室
17/5/2019page
佘勝鵬先生擔任2018-2019香港會計師公會會計及商業管理個案比賽評判
17/5/2019page
中審眾環區域性轉讓訂價初階培訓2019
15/5/2019page
中審眾環在曼谷舉辦區域性審計技術培訓2019
15/5/2019page
中審眾環區域性稅務培訓2019
15/5/2019page
香港會計師公會研討會: 離岸管轄地區近期引入的經濟業務要求的影響
15/5/2019page
中審眾環區域性商務拓展促進項目培訓會2019
15/5/2019page
2019年4月 - 外籍人士个人所得税新政详解
2019年3月14日, 财政部和国家税务总局联合公布了三则与外籍个人相关的个人所得税文件: -《关于在中国境内无住所的个人居住时间判定标准的公告》(财政部 税务总局公告2019年第34号,以下简称“34号公告”); -《关于非居民个人和无住所居民个人有关个人所得税政策的公告》(财政部 税务总局公告2019年第35号,以下简称“35号公告”); -《关于粤港澳大湾区个人所得税优惠政策的通知》(财政部 税务总局公告2019年第31号,以下简称“31号公告”)。 前两则公告对境内工作的外籍个人有关个人所得税政策予以明确,最后一则是对在大湾区工作的外籍个人的特殊规定。
15/5/2019page
陳碧妍女士在上海參加中審眾環第一屆亞太區市場推廣及傳訊會議
15/5/2019page
譚振雄先生及嚴珮珊小姐在香港華人會計師公會舉行稅務研討會
14/5/2019page
中審眾環﹝香港﹞參與香港公開大學職業博覽2019
14/5/2019page
中審眾環﹝香港﹞參與香港理工大學職業博覽2019
14/5/2019page
中審眾環﹝香港﹞參與香港浸會大學職業博覽2019
14/5/2019page
韋大象先生參加在匈牙利駐香港總領事館舉行的簡介會
14/5/2019page
立法會議員林健鋒先生分享對大灣區的看法
10/5/2019page
Beyond The GAAP - April 2019
This year, it wasn’t accounting that made the news in April... A chance for our readers to enjoy the holidays and the month of May. Nonetheless, this gives Beyond the GAAP an opportunity to update readers on the texts expected between now and the end of the year, and to warn that after the calm will come the storm, if we can describe the nine exposure drafts planned for May and June that way. Two of these will have been published by the time you receive this newsletter. There are also a number of draft texts in the pipeline for the second half of the year, some of which may have a very structuring impact in the short to medium term. Enjoy your reading!
3/5/2019page
外國投資者迫使美國年輕企業稅負倒置- 國際稅務評論(2019年4月)
23/4/2019page
Beyond The GAAP - March 2019
In March, the IASB completed its marathon discussions on the proposed amendments to IFRS 17 – Insurance Contracts (see our ‘A Closer Look’ feature). The Exposure Draft is now scheduled for publication at the end of June, and the Board has tentatively decided that the comment period will be three months (thus including August). Meanwhile, the IFRS IC has been particularly busy, publishing eight agenda decisions, six of which are discussed in the ‘IFRS highlights’ section below. We particularly welcome the publication of clarifications as to when and how entities are expected to implement such agenda decisions. Enjoy your reading!