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Source article
Economic substance law – the British Virgin Islands
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February 2020 issue
An overview of the implications of new economic substance laws on Hong Kong businesses
BVI
Economic substance law
Technical news
Techwatch 208
Bookmark
February 2020 issue
Source article
Court of Final Appeal decision on employee payments
Bookmark
January 2020 issue
A look at why the benefits given to an employee were not for past services but were related to other matters
Taxation
Source article
Is paying taxes easy?
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January 2020 issue
A look at the methodology of the World Bank Group’s Paying Taxes study and Hong Kong’s ranking in it
Taxation
World Bank
Technical news
Techwatch 207
Bookmark
January 2020 issue
Technical articles
HKFRS 9 – key application challenges for corporates and practical tips
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December 2019 issue
The challenges faced by corporates and SMEs in applying HKFRS 9
Financial instruments
Financial reporting
Source article
Views exchanged during the 2019 annual meeting with the IRD
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December 2019 issue
An overview of the Institute's annual meeting with the IRD
IRD
Source article
Size is no excuse
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December 2019 issue
A closer look at the defences in disciplinary cases involving audit deficiencies by small firms
Audit
Technical news
Techwatch 206
Bookmark
December 2019 issue
Technical articles
Revised Code of Ethics: Key areas of focus for auditors
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November 2019 issue
An overview of the Institute’s revised Code of Ethics
Code of ethics
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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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