5A Xia Hua Commercial Building,
211-213 Jaffe Road,
Wai Chai
Telephone:
+(852) 2511 1286
+(852) 2511 1283
Facsimile: +(852) 2511 1096
Email: cs@valuepluscpa.com
UPDATED NEWS
Proposed Changes to Listed issuers' Circulars and Listing Documents
HKEx. issued a consultation paper to seek views on proposals to streamline requirements for listed issuers' circulars and listing documents.
HKFRS Insights on Investment Property Under Construction
The Institute made an amendment to HKAS 40 Investment Property in 2008, as part of the Improvements to HKFRSs 2008, that affects the accounting treatment for property under construction or development for future use as investment property.
Inland Revenue Department Issues New / Revised Practice Notes Nos. 46 and 21
The Inland Revenue Department ("IRD") issued a revised Departmental Interpretation and Practice Notes ("DIPN") No. 21 Locality of Profits and a new DIPN No. 46 Transfer Pricing Guidelines - Methodologies and Related Issues on 4 December 2009. See What’s New on the IRD website for details of these important DIPNs.
