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Source article
Responsibility of CPAs who prepare corporate financial statements
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October 2020 Issue
Guidance for CPAs who serve as directors or senior financial executives
Financial statements
Source article
Views exchanged during the 2020 annual meeting with the IRD
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October 2020 Issue
A look at the matters discussed at the Institute’s Taxation Faculty’s annual meeting with the IRD
IRD
Taxation
Technical articles
The interaction of the accounting standards with the tax laws – HKFRS 15 and HKFRS 16
Bookmark
October 2020 Issue
A look at tax principles for determining whether and when accounting profits or losses are taxable or deductible
Financial reporting
Taxation
Technical news
Technical news
Bookmark
October 2020 Issue
Source article
Upfront lump sum spectrum utilization fees held as capital in nature and not deductible
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September 2020 Issue
Examining the Court of First Instance judgment
Taxation
Source article
Proposed tax concession for carried interest
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September 2020 Issue
A summary of the Institute's submission in response to the FSTB consultation
Carried interest
Taxation
Source article
Time to reflect – Don’t be the next “test case” in Hong Kong on the Reflective Loss Principle
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September 2020 Issue
A look at the justification of the Reflective Loss Principle
Reflective Loss Principle
Technical news
Technical news
Bookmark
September 2020 Issue
The latest standards and technical developments
Technical articles
IRD issues revised practice note explaining the tax treatment of financial instruments under HKFRS 9
Bookmark
August 2020 issue
Notable clarifications detailed in the revised DIPN 42
DIPN
Financial reporting
IRD
Taxation
Technical news
Technical news
Bookmark
August 2020 issue
The latest standards and technical developments
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POPULAR READ
Always ready for business:
Interview with Agnes Chan
To the moon: How start-up CFOs turn ambitions into reality
From compliance to competitive edge: SMPs helping SMEs to navigate the green shift
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