廣西關(guān)注:香港注冊會計師公會HKICPA就implications on financial reporting為主題舉辦workshop!這是一個非常好的增長自己專業(yè)知識的方式!
 
  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(wǎng)校小編為HKICPA考生介紹香港景點(diǎn):李鄭屋古墓
  景點(diǎn)地址:香港深水埗
  景點(diǎn)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(xiàn)的。從墓室的形制、墓磚銘紋及出土文物等推斷,該墓應(yīng)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(nèi)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(nèi)貌。