Climate protection and sustainable business practices have risen significantly on the agenda of bank boards. This partly has to do with the onset of the COVID-19 pandemic.
This publication summarises how entities may consider climate-related matters when preparing financial statements in accordance with IFRS. It also summarises recent IASB activities relating to climate change, including Board member articles and educational materials.The publication may be...
On 12 October 2020, the OECD released over 900 pages of documents related to its years-long effort to address the challenges of taxing the digital economy. The impetus for this effort was the recognition that existing tax systems do not adequately address the digital world in which economic...
The first thing to know about a company restructure is that, while redundancies can occur during a restructure, it is not a mechanism for eliminating problem employees. Restructures are a key tool in many business recovery strategies, and are designed to minimise employee fallout while maximising...
It is not uncommon for organisations to digitally transform processes and data without a strategic or proactive approach to data privacy and cyber security.
As a result of Covid-19, businesses are faced with significant supply chain disruptions, fluctuations in demand, and a number of other problems that were hardly imaginable a year ago.
23 January 2020: This is the date when the very first case of COVID-19 was confirmed in Hong Kong.
In this series of articles, we have highlighted a number of the tax and transfer pricing challenges faced by multinationals as a result of current economic conditions.
The goalposts in international tax reporting are moving rapidly.