Results: 35 使用者 1832 文件

10/10/2018page

Integrated Reporting: Towards a Global Adoption?

Integrated Reporting applies principles and concepts that are focused on bringing greater cohesion and efficiency to the reporting process, and adopting ‘integrated thinking’ as a way of breaking down internal silos and reducing duplication. The Framework has been tested and assessed during these past three years and significant ‘breakthroughs’ have been achieved. Our present paper, therefore, aims to illustrate the insurance industry trends and marks the end of the “Breakthrough Phase”.

5/10/2018page

「兩面夾擊」─ A Plus雜誌 (2018年9月)

稅務諮詢服務部執行董事譚振雄接受A Plus雜誌訪問,就中美貿易戰對香港的影響表達意見。他以「兩面夾擊」形容目前情況,訪問內容刊登於2018年9月的A Plus雜誌內。

2/10/2018page

Beyond the GAAP - July/August 2018

This issue of Beyond the GAAP brings a piece of good news for our readers, as we all return to work following a well-deserved break: our financial instruments experts have saved you some effort by reading and summarising the IASB’s particularly dense Discussion Paper on the classification of financial instruments as liabilities or equity, published at the beginning of the summer. See our ‘A Closer Look’ feature for our summary of the DP.

27/9/2018page

中審眾環(香港)贊助香港董事學會「董事研討會2018」

香港董事學會「董事研討會2018:卓越領導 從容應變」於2018年9月20日(星期四)在香港交易所香港金融大會堂舉行,中審眾環(香港)為此研討會的黃金贊助商。

14/9/2018page

#MOVE2021: 中審眾環員工大會2018

中審眾環(香港)在2018年9月12日於香港諾富特世紀酒店舉辦了2018年度的員工大會,在會議上向員工展示了對未來展望和其發展的雄心,每位員工都有機會了解到中審眾環(香港)的近期成就、活動以及未來的計劃。

10/9/2018page

透過可持續發展目標(SDGs)為企業增值

聯合國發佈了17個可持續發展目標(Sustainable Development Goals, SDGs)及169項具體目標,此舉對於全球的各個持份者(包括政府、監管機構、企業及普羅大眾)都傳達了一個明確的信息 — 我們必須採取更多行動,守護下一代的世界。那麼,我們的進程如何?企業應如何面對這個新時代?Mazars集團的全球可持續發展領導團隊就《 2018年全球目標年鑑》(Global Goals Yearbook 2018) 探討了相關議題。

10/9/2018page

2018年9月刊 - 中國個人所得稅法修正案通過

2018年8月31日,《關於修改中華人民共和國個人所得稅法>的決定》由第十三屆全國人民代表大會常務委員會第五次會議通過。

3/9/2018page

中審眾環 (香港)稅務諮詢服務部高級經理嚴珮珊受訪於信報財經新聞

2018年9月3日 公司毛利遠低同行 易惹稅局審查

3/8/2018page

European Insurers' IFRS 9 Benchmark Study

The new standard IFRS 9 on financial instruments has been effective starting 1st January 2018 for most entities but insurance groups have the possibility to defer its application to 2021, the year when the new standard IFRS 17 on insurance contracts will enter into force.

27/7/2018page

July 2018 - The Transfer Pricing and BEPS Legislation Passed in Hong Kong

The legislation to (1) introduce the statutory transfer pricing regime, and (2) implement the various minimum standards under the OECD’s Base Erosion and Profit Shifting (“BEPS”) Action Plans, Inland Revenue (Amendment) (No.6) Ordinance 2018 ( the “Bill”) was passed by the Legislative Council on 4 July 2018. Please refer to our February and March 2018 Hong Kong Tax News on the background leading to the then draft legislation (the “Draft Bill”).

27/7/2018page

Benchmark Study on Reinsurers’ Financial Communication

Reinsurance, also known as the “ insurers’ insurance ”, plays a key role in the global market economy today. Several factors, such as the strengthening of capital requirements, the increasing level of significant NAT CAT events or the need for optimal coverage is increasing the need for reinsurance.

26/7/2018page

July 2018 - The Transfer Pricing and BEPS Legislation Passed in Hong Kong

The legislation to (1) introduce the statutory transfer pricing regime, and (2) implement the various minimum standards under the OECD’s Base Erosion and Profit Shifting (“BEPS”) Action Plans, Inland Revenue (Amendment) (No.6) Ordinance 2018 ( the “Bill”) was passed by the Legislative Council on 4 July 2018. Please refer to our February and March 2018 Hong Kong Tax News on the background leading to the then draft legislation (the “Draft Bill”).

23/7/2018page

Beyond the GAAP - June 2018 Issue

After focusing on half-yearly reporting and on IFRS 15 and IFRS 9 in our last edition, this month’s special study presents a Benchmark on disclosures by entities at 31 December 2017 on the future impact of IFRS 16. The level of information provided varies greatly, and, unsurprisingly, is on average rather limited. It is as well to remember that entities should expand these disclosures at 30 June 2018.

3/7/2018page

2018年電子商務報告

面對電子商務帶來的新挑戰,我們為您提供了新的解決方案。 在我們全新的電子商務微網站上,您可以探索包括道德與合規,數字化與技術,後勤與支持等主題內部的眾多內容。

26/6/2018page

Beyond the GAAP - May 2018 Issue

Target: the half-year accounts! With the disclosures required by the two standards that came into force on 1 January 2018 and the full list of applicable texts, three ‘A Closer look’ studies will support you in their preparation.

1/6/2018page

May 2018 - Enhanced Deduction for R&D Expenditures Introduced in Hong Kong

To encourage enterprises to invest in R&D in Hong Kong and to promote local R&D activities, the Hong Kong government proposed in the 2017 Policy Address to introduce an enhanced tax deduction for R&D expenditure.

25/5/2018page

中審眾環(香港)在武漢開展“首次公開募股研討會”

2018年5月17日,中審眾環(香港)執業董事馮兆恆與執業董事佘勝鵬在“首次公开募股研討會”上為中審眾環的同事們做培訓演講,該研討會在中審眾環會計師事務所(特殊普通合夥)總部武漢開展。

25/5/2018page

Beyond the GAAP - April 2018 Issue

Again this month IFRS 9 and IFRS 15 take centre stage in our highlights as they are the focus of attention for market regulators and the Monitoring Board of the IFRS Foundation.

25/5/2018page

MAZARS商務拓展促進項目香港首次培訓會

MAZARS區域性商務拓展促進項目首次培訓會於2018年5月23至24日在香港舉行。

24/5/2018page

譚振雄先生擔任2018年中國稅務大會主持人

香港會計師公會稅務委員會成員兼中審眾環(香港)執行董事譚振雄先生作為小組討論主持人出席2018年中國稅務大會,此大會於2018年5月19日在香港丽思卡尔顿酒店由香港會計師公會舉辦。

23/5/2018page

中審眾環(香港)董事總經理韋大象先生在武漢總部簽署品牌授權協議

中審眾環(香港)作為瑪澤集團的成員機構,更改其中文名由「瑪澤會計師事務所有限公司」為「中審眾環 (香港) 會計師事務所有限公司」。品牌授權簽約儀式在五月十七日中審眾環會計師事務所(特殊普通合夥)總部武漢舉行。

15/5/2018page

2018年MAZARS全球汽車研究

MAZARS汽車專家團隊與IHS馬基特公司的行業專家很高興展示2018年全球可持續交通的研究。

15/5/2018page

佘勝鵬出席“HKICPA會計商務管理案例分析比賽”評審團

中審眾環 (香港) 執業董事兼香港會計師公會資格考試委員會副主席佘勝鵬(Paul She)是2017-2018香港會計師公會會計與企業管理案例比賽的評審之一。比賽及頒獎典禮於二零一八年四月二十八日在香港會計師公會禮堂舉行。今年,來自全港約150所中學的470多支隊伍共有1,762名學生參加了比賽。