在中国大陆或香港上市常见问题.docVIP

在中国大陆 / 香港上市的常见问题 重组 就拟上市公司重组集团内的资产、负债和业务 重组人力资源 建立上市公司的行政，财务，市场及风险管理系统 同业竞争的考虑 关连交易的处理 资产评估 会计 收入确认方法 固定资产的折旧及减值准备 应收账款及其他应收款的坏账准备 存货计价及拨备 长期及短期投资的计价及拨备 资本及经营性租赁 利息资本化 政府补助／补贴的处理方法 退休金处理 税务 税务合规性 税务安排 雇员期权机制 Common issues for raising funds in mainland China and Hong Kong Reorganization Inclusion and exclusion of assets, liabilities and businesses for the proposed listing group Human resources reorganisation Establishment of management, finance, marketing and risk management systems Competitive business Related party transactions Assets valuation Accounting Income recognition Depreciation and impairment on fixed assets Provision for accounts and other receivable Valuation and provision for inventories Provision for long term and short term investments Finance and operating leases Interest expense capitalisation Government subsidy and grant Retirement benefits Taxation Tax compliance issue Tax planning arrangement Stock option for employees