Updates 2014



01 May 2014

香港 ― 全球第五大會計網路BDO香港成員所立信德豪欣然宣佈,分別委任梁子慧﹑呂智健和白德麟為審計服務董事及專項諮詢董事,於2013年10月1日起生效。

梁子慧獲委任為立信德豪審計服務董事。梁子慧經驗豐富,擅長提供審計服務予在香港及內地運作的上市公司,行業遍及製造業、天然資源、綫上游戲、房地産及服裝等。她過往亦處理過不少大規模的審計及交易支持計劃, 包括爲客戶公司籌組上市及進行企業併購活動。




Fanny Hsiang was appointed as a member of the Small and Medium-sized Entities Implementation Group

28 May 2014

Director and Head of Technical and Training Fanny Hsiang was appointed by IFRS Foundation as a member of the Small and Medium-sized Entities Implementation Group (SMEIG) for three years from 1 July 2014 to 30 June 2017.

The SMEIG is an advisory body to the IASB.  Its mission is to support the international adoption of the IFRS for Small and Medium-sized Entities (IFRS for SMEs) and to monitor its implementation.  One of the key responsibilities of the SMEIG is to provide recommendations to the IASB throughout comprehensive review of the IFRS for SMEs.

The appointments were made based both on the qualifications of the individual applicants and the need to achieve a professional and geographical balance in the membership of the SMEIG.



01 Oct 2014

香港 ― 全球第五大會計網路 BDO香港成員所立信德豪欣然宣佈,委任鄧德華為審計服務董事,於2014年10月1日起生效。



BDO香港宣佈BDO 國際及BDO中國向其投資入股

16 Oct 2014

香港 – BDO香港今天宣佈,BDO國際與立信會計師事務所(BDO中國)已向其作出投資入股,並於中國上海舉行的BDO年會中,進行簽約儀式落實安排。

此投資協議將於2015年1月1日正式生效, 是推動BDO香港與BDO中國進一步融合的第一步。是次的三方合作,將結合BDO網絡在香港及中國現有的優越商業諮詢服務基礎,進一步鞏固在大中華的國際性專業水平,從而為同時在兩地營運之客戶,提供最適切的無縫服務。


BDO Tax Alert - BEPS Action 13 - Implications on TP documentation

12 Dec 2014

On 16 September 2014 the OECD released the first seven action plans of its Base Erosion Profit Shifting (BEPS) Project. Among those released were two that are particularly relevant for transfer pricing: Action 8 – Guidance on Transfer Pricing Aspects of Intangibles and Action 13 – Guidance on Transfer Pricing Documentation and Country-by-Country reporting (CBCR) template.

BDO's bulletin below focuses on Action 13, with particular emphasis on:

  • The practical differences between the transfer pricing documentation created to satisfy the previous OECD Transfer Pricing Guidelines and what Multinational Enterprises (MNEs) will need to do under the new Guidelines.
  • Steps MNEs should be taking now to be ready for the new documentation requirements.

Though some details are to be worked out, there’s no question that many countries will adopt the Guidelines and that businesses will have to meet the new reporting requirements in the near future.

We believe enterprises should take action early to understand, address, and manage the reporting process so that there are no surprises. Though doing so might be burdensome, MNEs that develop robust systems to fulfil the documentation requirements could end up saving money by taking advantage of planning opportunities that come to light in the process of complying. As well, enterprises should keep in mind that money and effort spent complying with the Guidelines may pay off in the event of a transfer pricing dispute.

To download the bulletin, please click here.



29 Dec 2014

BDO Hong Kong Chief Executive Officer Johnson Kong was elected as a council member of the Hong Kong Institute of Certified Public Accountants (HKICPA) for a new term of two years starting from 2015.

Johnson has a history of over 20 years of dedicated services to the Institute, its members and the accounting profession through his active participation in different boards, committees, interest groups, task forces and events with proven track records.

Apart from his in depth understanding of the operating environment of practising accountants, his professional focus on non-assurance services can bring a different perspective to the Council.