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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
Technical articles

A new milestone in sustainability assurance

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2025 Issue 2
An overview of HKSSA 5000
HKSSA
Sustainability assurance
Technical news

Technical news

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2025 Issue 2
The latest standards and technical development highlights
Source article

Hong Kong’s licensing regime for virtual assets

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2025 Issue 1
An overview of the rigorous regulations for virtual asset trading platforms
Licensing regime
Virtual assets
Technical articles

Strengthening financial reporting for climate-related and other uncertainties

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2025 Issue 1
A summary of the Institute’s response to the IASB Exposure Draft
Sustainability disclosures
Source article

Intellectual property-related tax incentives in Hong Kong and Singapore

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2025 Issue 1
The patent box regime and how it compares with Singapore’s IP-related incentive
Intellectual property
Patent box
R&D
Taxation
Technical articles

Recent developments in sustainability disclosure standards in Hong Kong

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2025 Issue 1
The journey to aligning local sustainability disclosure requirements with the ISSB Standards
HKFRS SDS
Sustainability reporting
Technical news

Technical news

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2025 Issue 1
The latest standards and technical development highlights
Source article

IT Conference 2024: “Innovation through new intelligence – Harnessing AI to revolutionize accounting practices”

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2025 Issue 1
Speakers at last year’s IT conference explored the transformative potential of AI in reshaping the accounting profession
Artificial Intelligence
IT conference
Technology
POPULAR READ
Keeping it simple and effective: The IRD's balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue
BEPS 2.0: The journey of global tax reform
The evolving landscape of cross-border restructuring and insolvency
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