16/10/2026
近年監管機構聚焦於多項企業估值合規要點,其中收購定價及資產減值更被列為上市公司的核心關注點。
致同香港諮詢合夥人潘宏烽先生(Wiley)昨日受 ListcoPRO 邀請,為其研討會主講, 分享監管機構關注的估值難題,現場吸引了約 40 位上市公司管理層及業界精英參加,攜手解鎖最新合規要求。
Wiley結合監管機構的公開真實案例,剖析常見的估值陷阱,包括收購交易中過度樂觀的收入預測、選擇性採用數據及操控折現率。此外,他亦深入淺出地講解《香港會計準則》第 36 號「資產減值」的測試要點,清楚解答了關於現金產生單位及賬面值錯配等常見疑問。
致同香港將繼續憑藉專業知識,全力支持企業在不斷演變的監管環境中穩步前行。
Regulators have focused on multiple compliance areas regarding corporate valuation, with acquisition consideration determination and asset impairment emerging as the main concerns for listed companies.
Our Advisory Partner, Mr. Wiley Pun, was invited by ListcoPRO yesterday to deliver a seminar and share on valuation challenges concerned by regulators. The seminar gathered around 40 listed company C-suites and industry elites to decode the latest compliance expectations.
Drawing on real case studies disclosed by regulators, Wiley highlighted common valuation pitfalls, including overly optimistic revenue forecasts in acquisitions, the selective use of data, and the manipulation of discount rates. He also demystified HKAS 36 asset impairment testing, covering Cash-Generating Units (CGUs) and common mismatches between carrying amounts and value-in-use.
Grant Thornton Hong Kong remains fully dedicated to deploying our professional expertise to support enterprises, ensuring they move forward with confidence and stability through evolving regulatory environments.