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Technical news
TechWatch 195
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January 2019 issue
Technical articles
HKFRS 16 – Frequently asked questions on leases discount rate
Bookmark
December 2018 issue
An overview of the changes to lessee accounting when HKFRS 16 Leases becomes effective
HKFRS 16
Leases
Technical articles
Hong Kong’s new legislative support for HKFRS 9
Bookmark
December 2018 issue
New bill allows taxpayers to align the tax treatment of financial instruments with their fair value accounting treatment under HKFRS 9
HKFRS 9
Tax
Technical articles
Common deficiencies in auditing issuers’ accounting for convertible bonds
Bookmark
December 2018 issue
How auditors can evaluate and assess convertible bonds to ensure compliance with the relevant financial reporting standards
Audit
Convertible bonds
Technical news
TechWatch 194
Bookmark
December 2018 issue
Source article
Prepare for change
Bookmark
November 2018 issue
Observations on how China is reacting to the Sino-U.S. trade dispute
Trade war
Source article
OECD revised profit split method and Hong Kong transfer pricing landscape
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November 2018 issue
An overview of the revised profit split method
MNEs
Transfer pricing
Technical news
TechWatch 193
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November 2018 issue
Source article
Using tax legislation to promote research and development activities in Hong Kong
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October 2018 issue
An overview of Hong Kong’s research and development deduction regime
R&D
Taxation
Technical articles
Lessee accounting: Farewell to Hong Kong Interpretation 4
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October 2018 issue
The implications following the withdrawal of HK-Int 4 ahead of the arrival of IFRS 16
Financial reporting
Leases
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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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