New Companies Ordinance (Cap 622), A Butterworths Hong Kong Handbook Vol. III - Company Accounts and Restructuring Arrangements
Author(s): ELG Tyler, Stefan Lo
Publication Date: 11 March 2014
The New Companies Ordinance (Cap 622), A Butterworths Hong Kong Handbook includes five volumes, each examining a particular aspect of Company Law.
The series covers Company Formation, Financing, Restructuring Arrangements, Administration and Directors' Duties. The volumes make the new and extensive Cap 622 accessible and manageable for practitioners and businesses.
ELG Tyler and Stefan Lo of the Cap 622 rewrite team, Commercial Unit III, Department of Justice, have annotated parts of the Ordinance as General Editors, along with a team of leading experts on Hong Kong Company Law.
Volume III considers the statutory recognition of the Hong Kong Financial Reporting Standards and the Reporting Standards for SMEs. Cap 622 requires financial statements to comply with the accounting standards applicable to financial statements. Definitions for facilitating reconstructions and amalgamations have been clarified and a new court-free statutory amalgamation procedure for wholly-owned intra-group companies has been introduced.
Also in the series:
Company Financing - Equity and Debt
Directors, Company Secretaries and Shareholder Remedies