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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
Technical articles
Institute’s response to the proposed IESSA
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July 2024 Issue
Details on the Institute’s response to the IESBA’s Exposure Draft on Proposed IESSA
IESBA
IESSA
Technical articles
HKFRS 18: a paradigm shift in financial performance presentation
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July 2024 Issue
An overview of new accounting standard HKFRS 18 Presentation and Disclosure in Financial Statements
HKFRS 18
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