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Technical articles
FSIE regime draft legislation and guidelines released
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October 2022 Issue
Upcoming changes to Hong Kong’s foreign source income exemption regime, following the introduction of a related amendment bill
FSIE
Policy
Taxation
Technical articles
Practice implications of academic research in transfer pricing
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September 2022 issue
A look at recent academic research in transfer pricing and their potential impact on policy and practice
Transfer pricing
Technical news
Technical news
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September 2022 issue
Source article
The SFC’s new regime for climate-related risk management and disclosure under the FMCC
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August 2022 issue
A step-by-step guide for smaller fund managers who will need to follow new guidelines in managing climate-related risks from this November
Climate
Risk management
Technical articles
The Institute’s response to the ISSB’s exposure drafts on general and climate-related disclosures
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August 2022 issue
A summary of the Institute’s response to two exposure drafts setting out proposed IFRS Sustainability Disclosure Standards by the ISSB
ISSB
Sustainability
Technical news
Technical news
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August 2022 issue
Technical articles
Sustainability reporting assurance
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July 2022 issue
An overview of the Institute’s position for effective sustainability reporting assurance
Assurance
Sustainability
Technical news
Technical news
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July 2022 issue
Technical news
Technical news
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June 2022 issue
Technical articles
Proposed revisions to the Code of Ethics
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June 2022 issue
An overview of the Institute’s response to two IESBA exposure drafts on the Code of Ethics
Code of ethics
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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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