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Technical articles
Examining the new DIPN covering ship leasing and management tax concessions
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December 2020 issue
A look at the implications of the Inland Revenue Department’s newly-issued DIPN 62
BEPS 2.0
DIPN
Taxation
Technical articles
A summary of the Institute’s new assurance technical bulletin for ESG reporting
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December 2020 issue
An overview of the Institute’s recently published guidance on environmental, social and governance assurance
ESG reporting
Technical bulletin
Technical news
Technical news
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December 2020 issue
The latest standards and technical developments
Technical articles
An overview of the OECD’s Base Erosion and Profit Shifting 2.0 Pillar One blueprint
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November 2020 Issue
A look at the OECD’s BEPS 2.0 Pillar One blueprint
BEPS 2.0
Taxation
Technical articles
An overview of the OECD’s Base Erosion and Profit Shifting 2.0 Pillar Two blueprint
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November 2020 Issue
A look at the OECD’s BEPS 2.0 Pillar Two blueprint
BEPS 2.0
Taxation
Technical news
Technical news
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November 2020 Issue
The latest standards and technical developments
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
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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
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October 2020 Issue
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POPULAR READ
Embracing a transformative shift:
Interview with Edward Au
Adopting AI: How finance leaders can steer their organizations to success
Key areas accountants should pay attention to in 2025
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