RSM Hong Kong




Accounting for COVID-19 related rent concessions and other modifications to lease contracts, from the lessee’s perspective

16 July 2020
Implementing IFRS 16 Leases was a substantial task for many preparers, and COVID-19 has brought a new and unexpected source of difficulty and complexity.

新型冠状病毒: 防疫抗疫基金豁免缴税

29 May 2020
税务局于二零二零年五月二十七日公报《豁免薪俸税及利得税(防疫抗疫基金)令》(《命令》)将于五月二十九日刊宪并生效。《命令》旨在落实由二零一九/二零课税年度起就企业或个人于防疫抗疫基金下获得的大部分财政资助或援助给予税务豁免。《命令》将于六月三日提交立法会进行先订立后审议的程序。 根据《保就业计划》向雇主和自雇人士提供的补贴将获税务豁免安排。 详情请参阅以下连结: 税务局新闻稿

Coronavirus: Financial reporting considerations update

28 May 2020
Financial reporting considerations update by RSM IFRS Advisory Committee   Update May 2020

Employment Support Scheme and SME Financing Guarantee Scheme

15 May 2020
Hong Kong Government relief measures in response to COVID-19 The spread of COVID-19 has caused disruptions to many individuals, businesses, their owners and the markets.  To deal with the COVID-19 crisis, HK government has taken some exceptional measures costing a total of HK$287.5 billion (which is approximately 9.5% of HK GDP).


6 May 2020

Coronavirus: How to mitigate risks?

26 April 2020
While coronavirus continuous to be the international headlines, rumours trigger different kinds of panic and stress to our society.  Without clear written measures on what we can do to mitigate risk will weaken our ability to manage or handle situations such as ‘panic buying’ or over-restricted reaction plan that may further hit the daily operations of our business

Hong Kong Government relief measures in response to COVID-19

25 April 2020
To alleviate the financial burden suffered by individuals and businesses under the COVID-19 crisis, stimulus package of a total HK$287.5 billion1 (approximately 9.5% of Hong Kong’s gross domestic product) has been unveiled by the Hong Kong Government. Key measures include:

Coronavirus: Impact on expected credit losses

25 April 2020
There is no doubt that coronavirus does and will continue to pose significant impact on the relevant provisions for expected credit losses (ECLs) in short to medium term.

Distance Business Programme (Chinese Only)

22 April 2020
創新及科技局長楊偉雄今發表網誌,表示在第二輪防疫抗疫基金下,推出5億元為期半年的「遙距營商計劃」(D-Biz),資助企業利用科技繼續營運及提供培訓。計劃將於5月開始接受申請,預料可惠及超過3000間企業。   網誌全文