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Dear Members and Affiliates,

The Companies (Amendment) (No. 2) Ordinance 2018 (2018 Amendment Ordinance) was enacted on 28 November 2018 and commences operation on 1 February 2019.  PN 900 is therefore revised to reflect the following key amendments of the 2018 Amendment Ordinance:

(i) Groups which include non-Hong Kong body corporates are eligible for the reporting exemption, and hence the use of Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard for financial reporting if they meet the qualifying criteria for the reporting exemption; and

(ii) A partially owned subsidiary of an entity can now be exempted from preparing consolidated financial statements if all members agree in writing before the end of the financial year.

Key revisions to PN 900 as a result of the 2018 Amendment Ordinance are double underlined in the respective parts of the Practice Note.

For easy reference, members can check the marked-up version of the updated Standard at:

https://www.hkicpa.org.hk/-/media/Document/SSD/update/pn900rev19_Tracked.pdf

Regards,
Webster Ng
Chairman of Accounting and Auditing Standards
The Society of Chinese Accountants & Auditors

DISCLAIMER

All the information and materials provided on this email are intended to provide general information on the subject concerned and members are reminded that you use such information and materials entirely at your own risk.

The Society of Chinese Accountants & Auditors (“SCAA”) gives no warranty and accepts no responsibility or liability for the accuracy or the completeness of the information and materials contained in this email. Under no circumstances will SCAA be held responsible or liable in any way for any claims, damages, losses, expenses, costs or liabilities whatsoever resulting or arising directly or indirectly from your reliance on the information and materials on this email.

This email also contains links to other internet sites. Such links are provided as an information service for our members. As SCAA has no control over third party sites, under no circumstances will SCAA be held responsible or liable for any content or material on such sites.

[content_hk] =>

Dear Members and Affiliates,

The Companies (Amendment) (No. 2) Ordinance 2018 (2018 Amendment Ordinance) was enacted on 28 November 2018 and commences operation on 1 February 2019.  PN 900 is therefore revised to reflect the following key amendments of the 2018 Amendment Ordinance:

(i) Groups which include non-Hong Kong body corporates are eligible for the reporting exemption, and hence the use of Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard for financial reporting if they meet the qualifying criteria for the reporting exemption; and

(ii) A partially owned subsidiary of an entity can now be exempted from preparing consolidated financial statements if all members agree in writing before the end of the financial year.

Key revisions to PN 900 as a result of the 2018 Amendment Ordinance are double underlined in the respective parts of the Practice Note.

For easy reference, members can check the marked-up version of the updated Standard at:

https://www.hkicpa.org.hk/-/media/Document/SSD/update/pn900rev19_Tracked.pdf

Regards,
Webster Ng
Chairman of Accounting and Auditing Standards
The Society of Chinese Accountants & Auditors

DISCLAIMER

All the information and materials provided on this email are intended to provide general information on the subject concerned and members are reminded that you use such information and materials entirely at your own risk.

The Society of Chinese Accountants & Auditors (“SCAA”) gives no warranty and accepts no responsibility or liability for the accuracy or the completeness of the information and materials contained in this email. Under no circumstances will SCAA be held responsible or liable in any way for any claims, damages, losses, expenses, costs or liabilities whatsoever resulting or arising directly or indirectly from your reliance on the information and materials on this email.

This email also contains links to other internet sites. Such links are provided as an information service for our members. As SCAA has no control over third party sites, under no circumstances will SCAA be held responsible or liable for any content or material on such sites.

[17] =>

Dear Members and Affiliates,

The Companies (Amendment) (No. 2) Ordinance 2018 (2018 Amendment Ordinance) was enacted on 28 November 2018 and commences operation on 1 February 2019.  PN 900 is therefore revised to reflect the following key amendments of the 2018 Amendment Ordinance:

(i) Groups which include non-Hong Kong body corporates are eligible for the reporting exemption, and hence the use of Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard for financial reporting if they meet the qualifying criteria for the reporting exemption; and

(ii) A partially owned subsidiary of an entity can now be exempted from preparing consolidated financial statements if all members agree in writing before the end of the financial year.

Key revisions to PN 900 as a result of the 2018 Amendment Ordinance are double underlined in the respective parts of the Practice Note.

For easy reference, members can check the marked-up version of the updated Standard at:

https://www.hkicpa.org.hk/-/media/Document/SSD/update/pn900rev19_Tracked.pdf

Regards,
Webster Ng
Chairman of Accounting and Auditing Standards
The Society of Chinese Accountants & Auditors

DISCLAIMER

All the information and materials provided on this email are intended to provide general information on the subject concerned and members are reminded that you use such information and materials entirely at your own risk.

The Society of Chinese Accountants & Auditors (“SCAA”) gives no warranty and accepts no responsibility or liability for the accuracy or the completeness of the information and materials contained in this email. Under no circumstances will SCAA be held responsible or liable in any way for any claims, damages, losses, expenses, costs or liabilities whatsoever resulting or arising directly or indirectly from your reliance on the information and materials on this email.

This email also contains links to other internet sites. Such links are provided as an information service for our members. As SCAA has no control over third party sites, under no circumstances will SCAA be held responsible or liable for any content or material on such sites.

[content_cn] =>

Dear Members and Affiliates,

The Companies (Amendment) (No. 2) Ordinance 2018 (2018 Amendment Ordinance) was enacted on 28 November 2018 and commences operation on 1 February 2019.  PN 900 is therefore revised to reflect the following key amendments of the 2018 Amendment Ordinance:

(i) Groups which include non-Hong Kong body corporates are eligible for the reporting exemption, and hence the use of Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard for financial reporting if they meet the qualifying criteria for the reporting exemption; and

(ii) A partially owned subsidiary of an entity can now be exempted from preparing consolidated financial statements if all members agree in writing before the end of the financial year.

Key revisions to PN 900 as a result of the 2018 Amendment Ordinance are double underlined in the respective parts of the Practice Note.

For easy reference, members can check the marked-up version of the updated Standard at:

https://www.hkicpa.org.hk/-/media/Document/SSD/update/pn900rev19_Tracked.pdf

Regards,
Webster Ng
Chairman of Accounting and Auditing Standards
The Society of Chinese Accountants & Auditors

DISCLAIMER

All the information and materials provided on this email are intended to provide general information on the subject concerned and members are reminded that you use such information and materials entirely at your own risk.

The Society of Chinese Accountants & Auditors (“SCAA”) gives no warranty and accepts no responsibility or liability for the accuracy or the completeness of the information and materials contained in this email. Under no circumstances will SCAA be held responsible or liable in any way for any claims, damages, losses, expenses, costs or liabilities whatsoever resulting or arising directly or indirectly from your reliance on the information and materials on this email.

This email also contains links to other internet sites. Such links are provided as an information service for our members. As SCAA has no control over third party sites, under no circumstances will SCAA be held responsible or liable for any content or material on such sites.

[18] =>

Dear Members and Affiliates,

The Companies (Amendment) (No. 2) Ordinance 2018 (2018 Amendment Ordinance) was enacted on 28 November 2018 and commences operation on 1 February 2019.  PN 900 is therefore revised to reflect the following key amendments of the 2018 Amendment Ordinance:

(i) Groups which include non-Hong Kong body corporates are eligible for the reporting exemption, and hence the use of Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard for financial reporting if they meet the qualifying criteria for the reporting exemption; and

(ii) A partially owned subsidiary of an entity can now be exempted from preparing consolidated financial statements if all members agree in writing before the end of the financial year.

Key revisions to PN 900 as a result of the 2018 Amendment Ordinance are double underlined in the respective parts of the Practice Note.

For easy reference, members can check the marked-up version of the updated Standard at:

https://www.hkicpa.org.hk/-/media/Document/SSD/update/pn900rev19_Tracked.pdf

Regards,
Webster Ng
Chairman of Accounting and Auditing Standards
The Society of Chinese Accountants & Auditors

DISCLAIMER

All the information and materials provided on this email are intended to provide general information on the subject concerned and members are reminded that you use such information and materials entirely at your own risk.

The Society of Chinese Accountants & Auditors (“SCAA”) gives no warranty and accepts no responsibility or liability for the accuracy or the completeness of the information and materials contained in this email. Under no circumstances will SCAA be held responsible or liable in any way for any claims, damages, losses, expenses, costs or liabilities whatsoever resulting or arising directly or indirectly from your reliance on the information and materials on this email.

This email also contains links to other internet sites. Such links are provided as an information service for our members. As SCAA has no control over third party sites, under no circumstances will SCAA be held responsible or liable for any content or material on such sites.

[content_en] =>

Dear Members and Affiliates,

The Companies (Amendment) (No. 2) Ordinance 2018 (2018 Amendment Ordinance) was enacted on 28 November 2018 and commences operation on 1 February 2019.  PN 900 is therefore revised to reflect the following key amendments of the 2018 Amendment Ordinance:

(i) Groups which include non-Hong Kong body corporates are eligible for the reporting exemption, and hence the use of Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard for financial reporting if they meet the qualifying criteria for the reporting exemption; and

(ii) A partially owned subsidiary of an entity can now be exempted from preparing consolidated financial statements if all members agree in writing before the end of the financial year.

Key revisions to PN 900 as a result of the 2018 Amendment Ordinance are double underlined in the respective parts of the Practice Note.

For easy reference, members can check the marked-up version of the updated Standard at:

https://www.hkicpa.org.hk/-/media/Document/SSD/update/pn900rev19_Tracked.pdf

Regards,
Webster Ng
Chairman of Accounting and Auditing Standards
The Society of Chinese Accountants & Auditors

DISCLAIMER

All the information and materials provided on this email are intended to provide general information on the subject concerned and members are reminded that you use such information and materials entirely at your own risk.

The Society of Chinese Accountants & Auditors (“SCAA”) gives no warranty and accepts no responsibility or liability for the accuracy or the completeness of the information and materials contained in this email. Under no circumstances will SCAA be held responsible or liable in any way for any claims, damages, losses, expenses, costs or liabilities whatsoever resulting or arising directly or indirectly from your reliance on the information and materials on this email.

This email also contains links to other internet sites. Such links are provided as an information service for our members. As SCAA has no control over third party sites, under no circumstances will SCAA be held responsible or liable for any content or material on such sites.

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華師話你知 – The Companies (Amendment) (No. 2) Ordinance 2018 (2018 Amendment Ordinance)

Dear Members and Affiliates,

The Companies (Amendment) (No. 2) Ordinance 2018 (2018 Amendment Ordinance) was enacted on 28 November 2018 and commences operation on 1 February 2019.  PN 900 is therefore revised to reflect the following key amendments of the 2018 Amendment Ordinance:

(i) Groups which include non-Hong Kong body corporates are eligible for the reporting exemption, and hence the use of Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard for financial reporting if they meet the qualifying criteria for the reporting exemption; and

(ii) A partially owned subsidiary of an entity can now be exempted from preparing consolidated financial statements if all members agree in writing before the end of the financial year.

Key revisions to PN 900 as a result of the 2018 Amendment Ordinance are double underlined in the respective parts of the Practice Note.

For easy reference, members can check the marked-up version of the updated Standard at:

https://www.hkicpa.org.hk/-/media/Document/SSD/update/pn900rev19_Tracked.pdf

Regards,
Webster Ng
Chairman of Accounting and Auditing Standards
The Society of Chinese Accountants & Auditors

DISCLAIMER

All the information and materials provided on this email are intended to provide general information on the subject concerned and members are reminded that you use such information and materials entirely at your own risk.

The Society of Chinese Accountants & Auditors (“SCAA”) gives no warranty and accepts no responsibility or liability for the accuracy or the completeness of the information and materials contained in this email. Under no circumstances will SCAA be held responsible or liable in any way for any claims, damages, losses, expenses, costs or liabilities whatsoever resulting or arising directly or indirectly from your reliance on the information and materials on this email.

This email also contains links to other internet sites. Such links are provided as an information service for our members. As SCAA has no control over third party sites, under no circumstances will SCAA be held responsible or liable for any content or material on such sites.