Capital Markets 360°
A 360° overview and hot topics on capital markets
A 360° overview and hot topics on capital markets
At PwC, our role is to provide confidence to decision-makers. For users of financial statements, they depend on the audit. As we evolve, what does the future hold for them and for us?
Companies and other decision-makers use information to navigate through a complex world of risks and opportunities, amid technological advances that are unprecedented in their speed and impact. The world of information and trust is being revolutionised. What do companies and stakeholders need to consider to secure their place in tomorrow’s world?
PwC’s market share of listed companies in mainland China
PwC’s mainland China and Hong Kong clients listed in the United States
PwC’s market share of listed companies in Hong Kong
PwC is proud to have extensive experience in successfully helping restructure and listing of various enterprises.
Future uses of technology in the audit promise to be transformative. We look at how auditors are experimenting with automation today and we look ahead to imagine how emerging technologies will enhance the audit of the future.
Hong Kong’s IPO market remained active in the first half of 2017, achieving increases in both number of listings and funds raised. Watch Eddie Wong, Capital Markets Services Partner and Benson Wong, Entrepreneur Group Leader of PwC Hong Kong share their views on the Hong Kong IPO market.
Briefing of the overall requirement of impairment model under IFRS 9.
Let's take a look at the first year experience of implementing the new reporting standards in Hong Kong and explore ways to maintain the momentum for continuous enhancement of audit reports.
For the six months ended 30 June 2017
On 18 May 2017, the IASB finished its long-standing project to develop an accounting standard on insurance contracts and published IFRS 17, ‘Insurance Contracts’.
This guide summarises these new amendments and IFRIC plus those standards and amendments issued previously that are effective from 1 January 2017.
This study surveys stock market listings in Greater China and provides a comparison with the world’s major markets.
Hong Kong led the world in terms of amount of funds raised by IPOs in 2016.
Have treasurers missed their opportunity to obtain cheap funds?
The five stages of grief - accepting IFRS 17, demystifying IFRS 9 series article, accounting for free gifts under IFRS 15, Cannon Street Press, leases lab introduces substitution rights and practical implications of IFRIC rejections related to IAS 28 'Investments in associates and joint ventures'
Pension disclosure, year end disclosure on IFRS 9, what is a contract under IFRS 15, Cannon Street update on insurance, disclosure initiative, conceptual framework and FICE, leases lab introduces discount rate, IFRS 9 article explains significant increase in credit risk and practical implications of IFRIC rejections related to IAS 27 'Consolidated and separate financial statements'
Common pitfalls of the impairment VIU model, Cannon Street Press and demystifying IFRS 9 series article explains significant increase in credit risk.
A cryptocurrency refers to a form of exchange that does not exist in physical form but only digitally.
Highlights of listing requirements for Hong Kong Main Board and GEM, China A Share, US, London, Singapore and Taiwan Stock Exchanges, etc.
Regulators' focus on the new standard disclosure for IFRS15 updates, Cannon Street Press and the leases lab introduces predetermined use contracts
Impact of the new insurance standard and IFRS 9 Myth Busters, Cannon Street Press, additional volatility in profit or loss for lessees from lease contracts denominated in a foreign currency, and practical implications of IFRIC rejections related to IAS 24 "Related-party disclosures"
IC rejections related to IAS 20 Government Grants, IFRS 11 Joint Arrangements, IFRS 10 Consolidated Financial Statements and IFRIC 12 Service Concession Arrangements; Cannon Street Press on IFRS 4 Insurance Contracts
Update on income taxes, decommissioning liabilities and impairment testing, difficulties in translating IFRSs, Cannon Street Press, IFRS 16’s possible impact on communications industry and practical implications of IFRIC rejections related to IAS 23 “Borrowing costs”
Ten reminders for interim reporting, alternative performance measures - under scrutiny by regulators, definition of a business, implication of IFRS 2 "Share-based Payment" amendments, IFRS 9 "Financial Instruments" Q&As, Cannon Street Press, leases lab for impact on systems and processes, and practical implications of IFRIC rejections related to IAS 21 "The effects of changes in foreign exchange rates"
For the six months ended 30 June 2016
Impact of UK referendum result on financial reports
IFRS 15 "Revenue from contracts with customers" and the insurance industry, Cannon Street Press, leases lab for how to implement the new guidance on lessee's KPIs, and practical implications of IFRIC rejections related to IAS 19 "Employee benefits"
Final changes to IFRS15 "Revenue from contracts with customers", highlights from the ESMA report for regulators, segment reporting in IFRS 8, leases lab on how to implement the new guidance in real estate, Cannon Street Press and practical implications of IFRIC rejections related to IAS 18 “Revenue”
The main aspects of the new standard.
Key considerations for impairment tests, current IFRIC rejections on various topics, leases lab for how to implement new guidance, Cannon Street press and practical implications of IFRIC rejections related to IAS 17 "Leases"
This Greater China IPO Watch provides an overview of the initial public offerings (IPOs) and listing activities on Greater China's principal stock markets, including Hong Kong, Shanghai, Shenzhen and Taiwan.
Alternative performance measures, more guidance for banks on IFRS 9 "Financial instrument" impairment, IAS 7 "Cash flow statements" amendment, current IC rejections, Cannon Street Press and practical implications of IFRIC rejections related to IAS 16 "Property, plant and equipment"
Renminbi wars - the People’s Bank of China awakens
Accounting policy and implementation decisions
IFRS 16 "Lease" new standard, narrow-scope amendments to IAS 12 "Income taxes", exposure draft on definition of a business, P*Q crashes, Cannon street press and the practical implications of IFRIC rejections related to IAS 12
10 reminders for year-end reporting; revenue TRG discusses optional purchase, licences and other topics; the TRG for Impairment of Financial Instruments continues discussions on impairment implementation issues; Cannon Street Press; and IFRIC rejections related to IAS 11 "construction contracts"
IFRS 16: challenge & solution
This In depth summarises the new revenue recognition model.