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Technical articles
Hong Kong’s new legislative support for HKFRS 9
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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
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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
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December 2018 issue
Source article
Prepare for change
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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
Source article
Examining the public consultation papers on implementation rules for new Mainland Individual Income Tax laws
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October 2018 issue
The key changes behind implementation rules
Individual Income Tax
Taxation
Technical news
TechWatch 192
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October 2018 issue
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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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