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Accounting Standards
Hong Kong
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
This edition provides an overview of key regulatory developments in the past three months relevant to companies listed.
TMF Group
The new international accounting standards on treatment of leases will have a serious impact on the financials and operations of many companies in Hong Kong.
The new Companies Ordinance (Cap 622) (the "new CO") came into force on 3 March 2014.
Clyde & Co
On 12 July 2012, the Companies Bill was passed by the Legislative Council marking a significant milestone in the development of Hong Kong’s company law.
Accounting for investments in a fund’s financial statements has historically been relatively straightforward – almost always at fair value.
Angela Wang & Co.,
The number of Hong Kong listed mainland companies reached 307 accounting for 28% of the listed companies in Hong Kong and taking up 31% (about 2.109 trillion RMB) of the aggregate market value as at February 2005.
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