


Room 510, 5/F.,
Wayson Commercial Building,
28 Connaught Road West,
Hong Kong.
Telephone: +(852) 3622 1105
Facsimile: +(852) 3622 1109
Email: cs@valuepluscpa.com
UPDATED NEWS
Proposed Changes to Listed issuers' Circulars and Listing Documents
(11 December, 2009)
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
(7 December, 2009)
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
(7 December, 2009)
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.
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