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Technical articles

A new chapter – Ethics in sustainability assurance

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2025 Issue 4
Highlight features of the Sustainability Ethics Standards
Ethics
Sustainability assurance
Sustainability reporting
Source article

Navigating tax deductions for intellectual property-related expenditures in Hong Kong

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2025 Issue 4
Current rules and recommendations for enhancing deductibility
Intellectual property
Taxation
Technical articles

A review of lessee accounting

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2025 Issue 4
A summary of the Institute’s response to the IASB Request for Information on the lessee accounting of IFRS 16
Technical news

Technical news

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2025 Issue 4
The latest standards and technical development highlights
Technical news

Technical news

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2025 Issue 3
The latest standards and technical development highlights
Technical articles

Improving IAS 37 for recognizing and measuring provisions

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2025 Issue 3
A summary of the Institute’s response to the IASB Exposure Draft
Accounting standard
Technical articles

An overview of the revised HKFRS for Private Entities Accounting Standard

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2025 Issue 3
What are the changes, and how should you prepare?
Financial reporting
HKFRS 18
HKFRS for Private Entities
Technical news

A new HKSA for audits of less complex entities

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2025 Issue 3
An overview of the application of the HKSA for LCE
HKSA
Less Complex Entities
Source article

Improving the equity method of accounting

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2025 Issue 2
A summary of the Institute’s response to the IASB Exposure Draft Equity Method of Accounting – IAS 28 Investments in Associates and Joint Ventures (revised 202x)
Equity methond
Financial reporting
Technical articles

Amendments to HKFRS 9 and HKFRS 7 on the classification and measurement of financial instruments

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2025 Issue 2
Key implications of the amendments that may be relevant and have a wider impact on reporting entities in Hong Kong
Financial instruments
Financial reporting
HKFRS
POPULAR READ
A profession on the move
Interview with Jean Bouquot, President of the IFAC
The investor effect: What’s really driving sustainability reporting?
Making their mark globally
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