• People & Relationship Issues in ManAgement - strategic planning What becomes apparent when talking to many business owners about their strategic plan, (if they have one!) is that they are caught up in the day-to-day decision making, and do not devote sufficient time and effort to considering the future.  　 • Singapore Vs Hong Kong - are they interchangeable? Whilst the two compete in some areas, they are not identical choices in all cases; each having their own particular strengths and weaknesses.  　 • Proposed framework for differential reporting Recently the HKSA has issued a consultation paper on a proposed framework for differential reporting in Hong Kong that may help simplifying financial reporting for many private companies.  　 • Expansionist acquisitions - opportunities and risks In this article we review the opportunity and risks for mid-market, privately-held companies to acquire their competitors. We specifically focus on 'expansionist' acquisitions.  　 • Doing business in China - M&A and due diligence Although building up a green-field presence in China has its own merits, increasing numbers of foreign investors prefer to take a shortcut to building up their presence and market in China - the well-trodden path of mergers and acquisitions.  　 • China newsflash  　 More to Know • • David Southwood joins Grant Thornton Grant Thornton acquires Andersen offices