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Results: 35 使用者 1832 文件
25/2/2019page
商業案例研究
您可以通過與富睿瑪澤集團合作以減少繁瑣的業務管理程序，更能在我們的幫助下做出更優秀的決定，提高業績、推動企業增長與提升股東價值。讓我們的客戶與您分享他們的經歷，讓您從第三方瞭解更多此項服務的資訊。
30/1/2019page
創造共享的價值（S）：Mazars集團發布2017-2018年度報告
With our 2018 Yearbook, part of our 2017-2018 Group Annual Report, we take a step back and reflect on our international development and growth. We also dive into who we are, our history and values, taking this opportunity to reaffirm our commitment to being #MazarsForGood – that is a global citizen devoted to having a positive impact on the world and communities in which we operate. We are dedicated to contributing to society in the best possible way, whether through providing quality services to our clients to help them achieve sustainable growth, enabling our talented people to reach their highest potential, or contributing to the public debate with positive insights for the future.
30/1/2019page
建設會計業的未來 - 灼見名家 會計群彥一月號
中審眾環（香港）會計師事務所（Mazars）40歲以下的年輕合夥人之一，佘勝鵬的事業成就亮眼，擢升迅速之外，還因為他致力為未來會計師鋪路。他講述如何助新一代會計師裝備未來。
25/1/2019page
辛子龍接受法國電視國際五台訪問談及對在香港營商的看法
會計及外包服務董事辛子龍獲法國電視國際五台節目「24 Heures Chrono de l'International 2019」邀請，與不同行業的專業人士共同分享對在香港營商的看法、香港如何成為進入中國的橋樑，以及外籍人士在港居住的生活。
23/1/2019page
January 2019 - Country-by-Country Reporting in Hong Kong
The Inland Revenue (Amendment) (No.6) Ordinance 2018 (the “Amendment Ordinance”) passed into law in July 2018, introduces statutory transfer pricing regime and implements various minimum standards under the Organisation for Economic Co-operation and Development (“OECD”)’s Base Erosion and Profit Shifting (“BEPS”) Action Plans. The Amendment Ordinance adopts the three-tier documentation structure, comprising a Master File, Local File and Country-by-Country Reporting (“CbCR”) recommended in the OECD BEPS Action Plan 13.
22/1/2019page
Jan 2019 - Country-by-Country Reporting in HK
The Inland Revenue (Amendment) (No.6) Ordinance 2018 (the “Amendment Ordinance”) passed into law in July 2018, introduces statutory transfer pricing regime and implements various minimum standards under the Organisation for Economic Co-operation and Development (“OECD”)’s Base Erosion and Profit Shifting (“BEPS”) Action Plans. The Amendment Ordinance adopts the three-tier documentation structure, comprising a Master File, Local File and Country-by-Country Reporting (“CbCR”) recommended in the OECD BEPS Action Plan 13.
8/1/2019page
2019年1月刊 - 新《中华人民共和国个人所得税法实施条例》及相关政策法规最终颁布
上月，中国政府颁布政策文件详细地说明了新个税的规章条文。新的《中华人民共和国个人所得税法实施条例》（“实施条例”）的最终颁布及相关政策法规的出台实施了全国人民代表大会于2018年8月通过的新《中华人民共和国个人所得税法》。
28/12/2018page
Beyond the GAAP - November 2018
Ahead of the preparation of financial statements at 31 December 2018, Beyond the GAAP summarises the standards applicable to the current year and revisits the information published by European entities on the introduction of IFRS 16 at 30 June 2018 - information which must be significantly expanded in December 2018. The European institutions also published some important texts in November. For its part, the IASB seems prepared to reopen discussions on aspects of IFRS 17 – Insurance contracts under certain conditions, and these discussions are likely to lead to postponement of its effective date. A year’s postponement has been agreed in principle by the IASB.
19/12/2018page
監管和可持續性：對五個問題的回答
從企業報告到強制行動，監管可以成為推動企業可持續實踐的強大力量。但是，可持續性的正確指標是什麼？誰應該負責跟蹤這些指標？根據地理、部門和市場細分，對這些問題的回答可能有所不同。
19/12/2018page
可持續發展：將對話推進
為了更深入探討相關議題，Mazars集團委托了經濟學人智庫研究法規與可持續性之間的關係。於本文中，我們研究了如何透過法規來評估及鼓勵可持續性的實行，同時比較了各個國家及地區在可持續性方面上實踐之間的差異。
19/12/2018page
技術與可持續性：定義未來的五項創新
今天，在環境，社會和公司治理（ESG）領域，公眾對於企業透明度以及企業責任的要求不斷提高。企業必須付出大量的時間和精力去研究如何持續性地獲取有效和可靠的非財務性指標 ，並與利益相關方共享。數碼化解決方案可以有效地協助企業應對這一挑戰。
17/12/2018page
可持續發展：科技的輔助
於Mazars集團的贊助下，經濟學人智庫撰寫了一系列文章，重點討論法規與科技就可持續發展的推廣上，所扮演的角色。本文解釋了圍繞可持續發展實踐及報告的科技，並研究相關技術的急速發展。討論的議題涉及以環境、社會及企業管治(ESG)為主題的資料探勘技術、區塊鏈技術等。
13/12/2018page
2018 年 12 月 - 2018 年香港施政報告中提議的員工福利和支援
香港行政長官林鄭月娥於 2018 年 10 月 10 日在立法會發表了第二份施政報告。林鄭月娥提出一些旨在造福香港僱員的新措施。 我們選擇了以下與人力資源相關的問題，並提供了問題的摘要以供您參考。
11/12/2018page
Launch of our 2018 Global Study on AI in the Hospitality Industry
Mazars’ hospitality community, together with international experts, are pleased to launch our Global Study on AI in the Hospitality Industry
6/12/2018page
「建造未來」─ 佘勝鵬接受A Plus雜誌專訪（2018年11月）
作為中審眾環﹝香港﹞其中一位40歲以下的合夥人，佘勝鵬的事業發展平步青雲，擢升迅速，成就引人注目，這是因為他致力於為未來的會計師鋪路。他告訴A Plus雜誌如何幫助新一代會計師裝備未來。
27/11/2018page
Beyond the GAAP - October 2018
During October, the European legislators have endorsed interpretation IFRIC 23 – Uncertainty over Income Tax Treatments. Meanwhile, the IASB has published new short but focused, documents.
26/11/2018page
2018年11月刊 - 新個人所得稅法下的5年規定 - 實施條例徵求意見稿
8月31日，中國全國人民代表大會常務委員會正式批准了《中華人民共和國個人所得稅法（修正案）》（“新個人所得稅法”）。請參閱2018年9月發布的Mazars稅務評論，以獲取相關摘要。《中華人民共和國個人所得稅法實施條例（修訂草案徵求意見稿）》（“實施條例徵求意見稿”）於10月20日發布並公開徵求意見。截止日期是今年11月4日。
12/11/2018page
Analysis of the Solvency and Financial Condition Reports of European Insurance and Reinsurance Entities
For the second successive year, Mazars has conducted a survey of solvency and financial condition reports. Last year’s analysis considered the reports of French companies, but this has now been extended to include 15 European entities subject to the Solvency II directive, which came into force on 1 January 2016, and has fundamentally changed the regulatory framework for European insurance companies and undertakings.
29/10/2018page
Beyond the GAAP - September 2018
As the IASB is asked to re-examine some aspects of IFRS 17, we enter a period of uncertainty as regards both EFRAG’s work on the endorsement advice and the likely effective date of the standard. This also has implications for the deferral of IFRS 9, an alternative which many European bancassurers and insurance companies opted for. Meanwhile, the IFRS IC has published four agenda discussions; in this issue, we discuss the two relating to capitalisation of borrowing costs.
26/10/2018page
中審眾環（香港）研討會：HKFRSs 9 & 15：關鍵變化 (2018年11月22日)
23/10/2018page
Mazars集團宣佈任命Cécile Kossoff女士為集團首席行銷傳播和品牌官
巴黎，2018年10月17日—Mazars集團欣然宣布其集團領導團隊的最新成員Cécile Kossoff女士被任命為集團首席營銷傳播和品牌官。
22/10/2018page
中審眾環 (香港)舉行雞尾酒會慶祝中文改名
2018年10月18日，中審眾環（香港）在港島香格里拉酒店舉行雞尾酒會慶祝其中文改名。來自企業界和不同行業約130位嘉賓齊聚一堂，共同慶祝這具有里程碑意義的活動。
11/10/2018page
October 2018 - New tax measures proposed in 2018 Hong Kong Policy Address
On 10 October 2018, the Chief Executive of Hong Kong, Carrie Lam, presented her second policy address to the Legislative Council. In her address, Lam has laid out various measures covering a wide range of issues from the housing, medical care and welfare. She has also proposed a number of tax-related measures and provided updates on the tax measures proposed in the 2018-2019 budget.