BKK Accounting Services & Sharing Board - 會計服務及分享

22/05/2017

提提大家, 收到個人報稅表要喺6月2日或之前寄返俾稅局。如果係獨資業務的東主, 限期會係8月2日。

03/02/2016

連匯豐銀行都要凍薪同埋暫停請人, 唔知各位打工仔有無得加人工過返個開心新年呢
預祝各位猴年行大運 身體健康 開開心心

16/05/2015

月頭出左稅表啦 一個月就要交 如果有無限公司就有三個月時間 話長唔長 話短唔短 係時候要準備下啦 有需要就搵我地啦

【本報訊】稅務局預測失準，去年度本港稅收大升24%達3,019億元，再刷新紀錄。其中受惠樓市辣招，過...

30/03/2015

大家就嚟又收到綠色炸彈啦,記得要填好稅表,準時交呀!

談了近一整年的有趣稅務小故事，不知道大家報稅了沒有？當然，交稅是公民責任。但很多時納稅人都以為不用交稅就不去報稅，其實是不對的！

18/02/2015

下星期三,2月25日就係新一年財政預算案發報
之前有講過香港會計師公會建議減中小企利得稅稅率,而四大會計師樓之一,德勤就建議其他稅務寬減。
到底最後曾司長會唔會採納這些建議呢?

德勤預期本港2014至2015年度財政盈餘609億元，較政府原本估計的91億元為高。德勤中國合夥人羅...

18/02/2015

搞笑新聞一則
清盤嘅公司係"Taylor & Son", 但公司登記處職員就打多左個"S", 變左幫"Taylor & Sons" 做清盤手續
大家開公司諗公司名時都要想清楚, 既要容易令客人記得, 又要小心唔好同其他公司名類似, 避免造成混淆

英國公司登記處職員更新清盤公司名單時，因為打多了一個「s」字，令另一家124年老字號失去商譽倒閉。被...

18/02/2015

有人提供資金,技術支援,培訓, 對有生意諗頭但又唔知道點實行嘅香港年青人真係好大幫助。大家要記得留意住申請詳情公布啦!!

(綜合報道)(星島日報報道)《施政報告》推三億元的「青年發展基金」，鼓勵青年創業，而阿里巴巴集團昨宣布，成立十億元「香港青年企業家基金」，協助年輕企業家在阿里旗下的電子商貿平台創業，並協助他們將產品和服務打入內地市場。　　阿里巴巴集團有限公司昨宣布，成立十億元、非牟利性質的「香港青年企業家基金」，助青年成立初創企業，是集團的首個專門面向本港、旨在為本港企業家提供的支持項目，預計將於今年下半年推出。 ...

12/01/2015

無論用咩網上平台(facebook 或者淘寶)賣野, 其實都有機會被稅局當係經營業務 如果想確定自己做緊算唔算係經營業務 可以同我地團隊查詢一下 我地會為你提供專業意見

【話你知】經營網店成本較低，吸引年輕人創業，但開舖並非「冇王管」，同樣要登記、報稅！根據《...

12/01/2015

人地話創業難 守業更難 但係我覺得都係萬事起頭難 如果政府肯聽公會建議 減低中小企利得稅稅率先係真正支持中小企同創業人士！

閱讀 Yahoo財經香港 上的「會計師公會建議中小企利得稅降至15%」。

03/01/2015

呢幅圖好有意思, 我自己係呢行都係咁話, auditor有時真係幾煩 XD
有時大家會唔會好怕auditor 來問長問短, 份report又話今年有咩唔同, 又話有咩update乜乜乜

唔洗擔心, 其實只要知早d, 知清楚d, 其實, auditor又有乜好怕喎 > ^
以下我地團隊就揀左 大家好大機會會需要既 Topical issue (當然唔只咁多, 有d可能大家唔多用, 咁係呢度就唔多講住):

*****1.IFRS 15 – Revenue from contracts with customers*****

•Effective for the first interim period within annual reporting periods beginning on or after 1 January 2017, can be applied retrospectively with some reliefs for completed contracts or applied prospectively with certain practical expedients available. Early adoption is permitted.

有咩Impact ?! 睇下下面就知

The new standard will affect most entities that apply IFRS. Summarised below are some of the areas that could create the most significant challenges for entities as they transition to the new standard.

i. Transfer of control

Revenue is recognised when a customer obtains control of a good or service. A customer obtains control when it has the ability to direct the use of and obtain the benefits from the good or service. Transfer of control is not the same as transfer of risks and rewards, nor is it necessarily the same as the culmination of an earnings process as it is considered today.

ii. Variable consideration

Entities might agree to provide goods or services for consideration that varies upon certain future events occurring or not occurring. Examples include performance bonuses and penalties. These amounts are often not recognised as revenue today until the contingency is resolved. Now, an estimate of variable consideration is included in the transaction price if it is highly probable (IFRS) that the amount will not result in a significant revenue reversal if estimates change. Even if the entire amount of variable consideration fails to meet this threshold, management will need to consider whether a portion (a minimum amount) does meet the criterion. This amount is recognised as revenue when goods or services are transferred to the customer. This could affect entities in multiple industries where variable consideration is currently not recorded until all contingencies are resolved. Management will need to reassess estimates each reporting period, and adjust revenue accordingly.

iii. Allocation of transaction price based on relative stand-alone selling price

Entities that sell multiple goods or services in a single arrangement must allocate the consideration to each of those goods or services. This allocation is based on the price an entity would charge a customer on a stand-alone basis for each good or service. Management should first consider observable data to estimate the stand-alone selling price. An entity will need to estimate the stand-alone selling price if such data does not exist.

iv. Time value of money

Some contracts provide the customer or the entity with a significant financing benefit (explicitly or implicitly). This is because performance by an entity and payment by its customer might occur at significantly different times. An entity should adjust the transaction price for the time value of money if the contract includes a significant financing component. The standard provides certain exceptions to applying this guidance and a practical expedient which allows entities to ignore time value of money if the time between transfer of goods or services and payment is less than one year.

v. Contract costs

Entities sometimes incur costs (such as sales commissions or mobilisation activities) to obtain or fulfil a contract. Contract costs that meet certain criteria are capitalised as an asset and are amortised as revenue is recognised. More costs are expected to be capitalised in some situations. Management will also need to consider how to account for contract costs incurred for contracts that are not completed upon the adoption of the standard.

vi. Disclosures

Extensive disclosures are required to provide greater insight into both revenue that has been recognised, and revenue that is expected to be recognised in the future from existing contracts. Quantitative and qualitative information will be provided about the significant judgments and changes in those judgments that management made to determine revenue that is recorded.

03/01/2015

Happy New Year!!!!!! 首先祝大家長做長有, 如魚得水!!!

新一年又開始啦, 今日係我地個專頁成立既大日子,
藉住呢個機會, 等我地簡介一下我地個團隊先, 我地既團隊由多名專業會計師組成, 具有多年處理審計, 會計, 稅務及公司秘書經驗, 希望透過本平台與各位分享會計界最新動向, 新聞及趣事。

與此同時, 我們亦誠意為公司/ 個人客戶提供審計, 會計, 稅務及公司秘書等等服務, 非常歡迎閣下查詢。