Field notes

Practical notes on intercompany cut-off, recharge documentation, and Hong Kong group reporting questions.

Articles from our Kwun Tong practice on the decisions finance teams face when related-party balances need examination.

12 March 2026

Cut-off mistakes that distort intercompany sales

How goods-in-transit and invoice dating between Hong Kong group entities create false year-end differences.

28 January 2026

A practical checklist of cost pools, allocation keys, and board notes that support head-office charges to Hong Kong subsidiaries.

5 November 2025

How a clear group chart shortens scoping calls and prevents missed sister companies in Hong Kong structures.

18 September 2025

Practical points when Hong Kong entities settle related-party balances in USD or RMB while books are kept in HKD.