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Hong Kong Stock Exchange Reports on Financial Statements Review 2017

Hong Kong Law

June 2018

Boutique Transactional Law Firm of the Year 2017

Asian Legal Business Awards

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Charltons - Hong Kong Law - 413 - 11 June 2018

Financial Statements Review Programme Report 2017

the management discussion and analysis section of an annual report MD&A and Business Review

disclosure requirements for financial statements

HKEx Financial Statement Review Report 2017

Annual Report Management Discussion and Analysis Requirements

MD&A and Business Review

disclosure requirements under the Listing Rules MD&A Requirements

Material inconsistency in annual reports

compliance with accounting standards by listed issuers

business combination or asset acquisition
judgements of key assumptions underlying critical accounting estimates
asset impairment professional valuers