贵州同学对于9月即将举行的HKICPA香港注册会计师ACCOUNTING AND FINANCIAL REPORTING的WORKSHOP是否了解？！不了解也没关系，跟随高顿网校小编来一探究竟吧！
 
　　Workshop on the new Companies Ordinance – implications on financial reporting (13 September 2014)
 
　　The new Companies Ordinance (Cap. 622) has become effective since 3 March 2014, bringing with it new concepts such as the abolition of par value and disclosure requirements that may have far-reaching accounting implications. This half-day workshop covers mainly the requirements of the new Companies Ordinance that has accounting implications. Topics include:
 
　　Abolition of the par value of shares and its accounting implications
 
　　Accounting treatment for reduction of share capital, share redemption or share buy-back
 
　　Arrangements, amalgamation and compulsory share acquisition in takeover and share buy-back
 
　　Financial statements disclosures
 
　　Directors' report – Business review
 

 
　　高顿网校小编为HKICPA考生介绍香港景点：李郑屋古墓
　　景点地址：香港深水埗
　　景点主题：古迹遗址
　　宗教李郑屋汉墓是1955年政府在李郑屋村夷平山坡，兴建徙置大厦时发现的。从墓室的形制、墓砖铭纹及出土文物等推断，该墓应建于东汉时期，即公元25年至 220年。1988年李郑屋汉墓被列为法定古迹，得以永久保存。为了稳定汉墓内部的湿度和温度，减缓墓室的损耗，墓室不对外开放，但观众可以透过装嵌在羡 道门口的玻璃，窥探古墓的内貌。