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Searching Content indexed under Accounting and Audit by Mayer Brown ordered by Published Date Descending.
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1
Is Your Philippine Operation Fully Customs Compliant?
Post clearance audit function in the Philippines is finally back with the Bureau of Customs (BOC).
Singapore
14 Feb 2019
2
Government Seeks Expansion Of The Coverage Of The Protection Of Wages On Insolvency Fund
The Fund provides monetary relief to employees when their employers become insolvent.
Hong Kong
6 Jul 2011
3
Decree Clarifying Standards For Independent Auditors
On 22 February 2011 the Vietnamese Government issued Decree No. 16/2011/ND-CP (Decree 16) amending and supplementing Decree 105/2004/ND-CP on Independent Auditing, dated 30 March 2004 (Decree 105).
Vietnam
5 May 2011
4
The Point of No Return - A Balancing Act
In BNY Corporate Trustee Services Ltd v Eurosail UK 2007 - 3BL PLC & Ors, the English Court of Appeal has decided that the mere fact that a company’s aggregate liabilities exceed its assets may not render the company to be deemed unable to pay its debts under section 123(2) of the UK Insolvency Act 1986 (commonly referred to as the "balance sheet test").
Hong Kong
8 Apr 2011
5
Capital Markets Quarterly Update (October to December 2010)
This quarterly update (October to December 2010) highlights recent developments in Hong Kong capital markets practices:
Hong Kong
 
24 Jan 2011
6
Bar Date Imposed for Lehman Brothers' Hong Kong Entities
The insolvency proceedings of the Lehman Brothers' group of companies worldwide ("Group") are among the most complicated ones we have seen.
Hong Kong
7 Sep 2010
7
Motions for Omnibus Objections to Claims against Lehman Brothers Holdings Inc. and associated Debtors filed with the US Bankruptcy Court
On 18 May 2010, Lehman Brothers Holdings Inc. and its associated debtors (together, the "Debtors") filed a further six omnibus objections to claims filed in their Chapter 11 proceedings with the US Bankruptcy Court (the "Objections").
Hong Kong
 
26 May 2010
8
Disclaiming Unprofitable Contracts by Liquidators in Hong Kong
Under s.268 of the Hong Kong Companies Ordinance ("CO"), the Hong Kong Court has a discretion to grant leave to Liquidators to disclaim "onerous property" within a 12 month time limit (or such extended period as granted by the Court).
Hong Kong
25 May 2010
9
Disclaiming Unprofitable Contracts by Liquidators in Hong Kong
Under s.268 of the Hong Kong Companies Ordinance ("CO"), the Hong Kong Court has a discretion to grant leave to Liquidators to disclaim "onerous property" within a 12 month time limit (or such extended period as granted by the Court).
Hong Kong
 
25 May 2010
10
Structured Finance and Securitisation 2010: Country Q&A - Hong Kong
Despite having a developed legal framework to support securitisation, Hong Kong has a low level of securitisation activity. This is generally due to the ready availability of other more conventional types of funding at inexpensive rates.
Hong Kong
1 Apr 2010
11
Online Registered Design Search
The Hong Kong Intellectual Property Department Commenced The Soft Launch Of An Online Registered Design Search On 16 February 2004
Hong Kong
17 Mar 2004
12
Court Confirms that Corporate Creditors can be Appointed to a Committee of Inspection
In a recent case, Re Asean Interests Limited [2004] HKEC 184 (decision 19 December 2003), the Court of First Instance has confirmed that, where corporations wish to be members of a committee of inspection in a liquidation, they should be members in their own right rather than having natural persons appointed to represent them.
Hong Kong
 
16 Mar 2004
13
PRC Projects Or Companies In Which Foreign Investors Contribute Or Hold Less Than 25% Of The Equity Given Official Recognition By MOFTEC
Circular issued by the Ministry Of Foreign Trade And Economic Co-operation ("MOFTEC"), the State Administration of Taxation, the State Administration for Industry and Commerce ("SAIC") and the State Administration of Foreign Exchange ("SAFE") jointly on 30 December 2002 (the "Circular"), requires all PRC companies, in which foreign investors hold or have contributed less than 25% of the registered capital, to be examined, approved and registered in accordance with the relevant law
Hong Kong
27 Jan 2003
14
OFTA Issues a Class Licence for the Provision of In-building Telecommunications Systems
The issue of the Class Licence comes following the required process of consultation which took place in March/April 2002. In order to fall within the ambit of the Class Licence the proposed operator must comply with various conditions and fulfil certain requirements, some of which are summarised below.
Hong Kong
21 Oct 2002
15
OFTA Issues Consultation Paper On The Creation Of A Class Licence For The Provision Of Public Wireless Local Area Network Services, and Announces a Proposed Exemption From Licensing for "Private" Telecommunications
On 2 August 2002, the Office of the Telecommunications Authority ("OFTA") issued a Consultation Paper inviting public views regarding the creation of a Class Licence for the provision of wireless Local Area Networks ("LANs") to the public in Hong Kong.
Hong Kong
 
20 Aug 2002
16
Telecommunications (Amendments) Bill 2002 - to Control Merger and Acquisition Activities in the Telecommunications Market
The Telecommunications (Amendments) Bill 2002 was gazetted on 3rd May, 2002 and aims to amend the Telecommunications Ordinance to provide a legislative framework for the regulation of merger and acquisition activities in the telecommunications sector where such activities may reduce competition in the market.
Hong Kong
 
7 Aug 2002
17
New Code of Practice on Protection of Customer Information for Fixed and Mobile Telecommunications Service Operators
On 17 June 2002, the Office of the Telecommunications Authority, acting in collaboration with the Consumer Council, the Independent Commission Against Corruption and the Office of the Privacy Commissioner for Personal Data, issued the Code to help ensure that data held by the Fixed and Mobile Telecommunications service operators, are properly protected from misuse
Hong Kong
 
7 Aug 2002
18
New Measures for Landing Rights of Foreign Satellite Television
The Provisional Measures for the Administration of the Examination and Approval of the Landing of Foreign Satellite Television Channel (the "Measures") were promulgated by the State Administration of Radio, Film and Television ("SARFT") and took effect from 1st February, 2002. The Measures aim at tightening control over foreign satellite television by regulating the approval system of all satellite broadcasting into the PRC.
Hong Kong
7 Aug 2002
19
China Intends for a Digital Television System to be up and Running by 2010, and to Completely Replace its Analogue Broadcasting System by 2015
Digital Television ("DTV"), which includes High Definition Television ("HDTV") and Standard Definition Television ("SDTV"), is television in which the programmes are produced, encoded, transmitted, received and decoded using digital technology
Hong Kong
 
6 Aug 2002
20
Changes to the Registration System of Technology Transfer Contracts in China
In the past, all technology transfer contracts had to be registered before they were legally enforceable in the PRC. However, according to the new regulations on technology import and export which came into effect on 1 January, 2002, a new category of technology, the import or export of which does not require the approval of the Ministry of Foreign Trade and Economic Co-operation ("MOFTEC"), was created.
Hong Kong
6 Aug 2002
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