香港公司的会计年度?

发布网友发布时间：2023-05-25 02:34

共1个回答

热心网友时间：2024-12-02 10:02

Accounts closing at 31 December of each year is getting quite mon nowadays. This is quite a mon practice that the accounts of panies are usually closed at 31 March just in line with the Hong Kong budget year and the submission of the Tax Returns therof. However, it is quite a mon practice that the accounts closing date of subsidiaries should in line with the holding pany's not only for consolidation purposes but to give a clear fincancial position of the group to all investors.
In principle and in law, a pany can close its books at any date ring the year. But, if a pany has elected to have an accounting closing date say, at 31 December, of each year, this should be consistently applied and is not going to be changed unless otherwise. So, in a listed pany, this will be the same every year unless a very specail reason for such change and has to notify the SEC, IRD etc for it.,每间公司的财政年度都可以不一样的，要视乎该公司的决策。,