There is only one way to really understand the PRC business environment and that is to live and work in mainland China. Zoe Chan So Yuen, Law Programme Director, HKU SPACE, looks at an increasingly popular option for gaining work experience in the PRC – secondment. A recent International Monetary…

Discreet tips for company secretaries on resolving boardroom conflicts. Directors like to think of themselves as entirely rational agents of the company's interests and not at all subject to the emotional and cognitive biases that blight ordinary mortals. The reality, of course, is very different. Directors may be capable of…

The Stock Exchange's latest revisions to the Corporate Governance Code and associated listing rules seek to ensure that company secretaries play an effective role in ensuring good corporate governance standards among Hong Kong's listed companies. This second part of our review of the Exchange's code and rule revisions, focuses on…

The role of regulators in Hong Kong and the PRC The Institute's latest China Corporate and Regulatory Update (CCRU) seminar, held in Shenzhen in January this year, demonstrated that regulators in the mainland and Hong Kong are increasingly keen to take up an educational and guidance role in addition to…

Fair value accounting has come under a lot of criticism since the global financial crisis of 2008/ 2009 – how do you calculate the 'fair’ value of an asset when no market exists for that asset? How accurate is an estimate of the 'fair’ value likely to be when you…

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