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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
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
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POPULAR READ
Coming full circle
Interview with David Sun, Chairman of the Accounting and Financial Reporting Council
In CPAs we trust
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