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The New Companies Ordinance (CAP 622) --- Volume III: Company Accounts and Restructuring Arrangements

The New Companies Ordinance (CAP 622) --- Volume III: Company Accounts and Restructuring Arrangements A Butterworths Hong Kong Handbook

Author: ELG Tyler, Stefan Lo
Publisher: LexisNexis Hong Kong
ISBN: 9789888232475
Published In: June 2014
Format: Paperback , 180 pages
Jurisdiction: Hong Kong ? Disclaimer:
Countri(es) stated herein are used as reference only

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Cap 622 is here!

The Companies Registry announced on Monday, March 3rd that the New Companies Ordinance, Cap 622 is now in operation.

The New Companies Ordinance represents a major rewrite of Cap 32, providing a modernised legal framework for the incorporation and operation of companies in Hong Kong, with the aim of enhancing corporate governance, ensuring better regulation and providing better facilitation of business operations.

LexisNexis is pleased to provide you with The New Companies Ordinance (Cap 622), A Butterworths Hong Kong Handbook. The series includes five volumes, each examining a particular aspect of Company Law. Each volume contains annotations of a specially selected set of Parts from the Ordinance, complete with an introduction.

Volume III: Company Accounts and Restructuring Arrangements

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.

Click here to view the whole series
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.

General Editors

ELG Tyler
MA (Oxon); Barrister, Lincoln’s Inn and Hong Kong; Barrister and Solicitor of the Supreme Court of Tasmania and the High and Federal Courts of Australia; Department of Justice; formerly Professor, School of Law, City University of Hong Kong and District Judge Hong Kong; Senior Assistant Law Officer, Commercial III (Companies Ordinance Rewrite Team), Department of Justice, HKSARG.

Stefan Lo
BA, LLB (Syd), LLM (Syd)
Department of Justice HKSARG