HKICPA云南同學須知：香港注冊會計師公會——財務報告workshop！
 
　　Workshop on the new Companies Ordinance – implications on financial reporting (13 September 2014)
 
　　The new Companies Ordinance (Cap. 622) has become effective since 3 March 2014, bringing with it new concepts such as the abolition of par value and disclosure requirements that may have far-reaching accounting implications. This half-day workshop covers mainly the requirements of the new Companies Ordinance that has accounting implications. Topics include:
 
　　Abolition of the par value of shares and its accounting implications
 
　　Accounting treatment for reduction of share capital, share redemption or share buy-back
 
　　Arrangements, amalgamation and compulsory share acquisition in takeover and share buy-back
 
　　Financial statements disclosures
 
　　Directors' report – Business review
 

 
　　高頓網校小編為HKICPA考生介紹香港景點：李鄭屋古墓
　　景點地址：香港深水埗
　　景點主題：古跡遺址
　　宗教李鄭屋漢墓是1955年政府在李鄭屋村夷平山坡，興建徙置大廈時發(fā)現的。從墓室的形制、墓磚銘紋及出土文物等推斷，該墓應建于東漢時期，即公元25年至 220年。1988年李鄭屋漢墓被列為法定古跡，得以永久保存。為了穩(wěn)定漢墓內部的濕度和溫度，減緩墓室的損耗，墓室不對外開放，但觀眾可以透過裝嵌在羨 道門口的玻璃，窺探古墓的內貌。