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Source article
Intellectual property-related tax incentives in Hong Kong and Singapore
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2025 Issue 1
The patent box regime and how it compares with Singapore’s IP-related incentive
Intellectual property
Patent box
R&D
Taxation
Technical articles
Recent developments in sustainability disclosure standards in Hong Kong
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2025 Issue 1
The journey to aligning local sustainability disclosure requirements with the ISSB Standards
HKFRS SDS
Sustainability reporting
Technical news
Technical news
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2025 Issue 1
The latest standards and technical development highlights
Source article
IT Conference 2024: “Innovation through new intelligence – Harnessing AI to revolutionize accounting practices”
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2025 Issue 1
Speakers at last year’s IT conference explored the transformative potential of AI in reshaping the accounting profession
Artificial Intelligence
IT conference
Technology
Technical articles
Unveiling HKFRS 19
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October 2024 Issue
The potential costs and benefits of the new standard for eligible subsidiaries
Financial reporting
HKFRS 19
Technical articles
Enhanced disclosures for business combinations
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October 2024 Issue
A summary of the Institute’s response to the IASB exposure draft proposing amendments to IFRS 3 and IAS 36
Business combination
Source article
The proposed company re-domiciliation regime in Hong Kong
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October 2024 Issue
Key features of the regime and why the regime can be an appealing choice for the business community
Re-domiciliation regime
Taxation
Technical news
Technical news
Bookmark
October 2024 Issue
The latest standards and technical development highlights
Source article
Your views have been incorporated into the ISSB’s work plan
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October 2024 Issue
An overview of the ISSB’s feedback statement
ISSB
Work plan
Technical articles
Revised definition of a public interest entity in the HKICPA Code of Ethics
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October 2024 Issue
Key changes in the definition of a PIE following revisions issued in July
Code of ethics
PIEs
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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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