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ISSB exposure drafts and Link Asset Management Limited: case study for streamlining ESG KPIs
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April 2023 Issue
The entity’s experience in adopting proposed standards under the ISSB’s exposure drafts
ESG
ISSB standards
Sustainability
Source article
Hong Kong needs an updated intellectual property-related tax regime
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April 2023 Issue
A look at intellectual property-related tax issues faced by Hong Kong companies in the innovation and technology sector
Intellectual property
Taxation
Technical articles
Proposed amendments to the IFRS for SMEs Accounting Standard
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April 2023 Issue
A summary of the Institute’s response to the IASB Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
IASB
IFRS for SMEs
Technical articles
Classification of liabilities as current or non-current: what’s new?
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April 2023 Issue
An overview of the key changes from the current HKAS 1 due to the amendments issued in 2020 and 2022
Accounting standard
Financial reporting
Technical news
Technical news
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April 2023 Issue
Technical news
Technical news
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January 2023 Issue
Source article
Refresher on CPD requirements
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January 2023 Issue
An overview of the continuing professional development requirements for Institute members
CPD requirement
Professional development
Source article
Reconnect and renew: a summary of the Institute’s budget recommendations
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January 2023 Issue
The Institute’s recommendations for the 2023-24 Budget
Budget
Technical articles
Proposed narrow scope amendments to ISA 700 (Revised) and ISA 260 (Revised) as a result of the revisions to the IESBA Code of Ethics
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October 2022 Issue
An overview of the Institute’s response to IAASB exposure draft on the proposed amendments to ISA 700 (Revised) and ISA 260 (Revised)
Code of ethics
PIEs
Technical news
Technical news
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October 2022 Issue
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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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