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Technical articles
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Technical articles
Accounting for share options granted by holding companies to employees of subsidiaries
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July 2021 issue
Findings from the Institute’s practice review programme
practice review
share options
Technical articles
Impact of the Inland Revenue (Amendment) (Miscellaneous Provisions) Ordinance on tax practitioners
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July 2021 issue
A look at the Institute’s response to the bill and the new penalty provisions
Electronic filing
Taxation
Technical articles
Reconsidering consolidation, joint arrangements and related disclosures
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June 2021 issue
A summary of specific areas of the Institute’s response to the IASB request for information on IFRS 10, 11 and 12
Financial reporting
Technical articles
Institute’s response to the IESBA exposure draft on definitions of listed entity and public interest entity in the code of ethics
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June 2021 issue
Assessing the IESBA’s proposals to broaden the definition of a public interest entity
Code of ethics
PIEs
Technical articles
HKFRS 17 Insurance Contracts: Contractual service margin
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May 2021 issue
Introducing the Institute’s new guidance on determining coverage units and relative weighting for insurance contracts that provide multiple services
Insurance
Technical articles
Speak now or forever hold your peace
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April 2021 issue
The proposed new accounting model for business combinations under common control
Business combination
Financial reporting
Technical articles
The role and mindset expected of professional accountants
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April 2021 issue
How the revisions to the Code of Ethics for Professional Accountants better promote the role and mindset expected of all professional accountants
Code of ethics
Technical articles
Institute’s response to the IAASB discussion paper on fraud and going concern
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February 2021 issue
A look at the Institute’s feedback and recommendations on an IAASB discussion paper on fraud and going concern
Fraud
Going concern
IAASB
Technical articles
Beware of expectation gaps when auditing the financial statements of owners’ corporations in Hong Kong
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January 2021 issue
An overview of what auditors should keep in mind when conducting audits of owners’ corporations
Audit
Owners' corporations
Technical articles
Examining the new DIPN covering ship leasing and management tax concessions
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December 2020 issue
A look at the implications of the Inland Revenue Department’s newly-issued DIPN 62
BEPS 2.0
DIPN
Taxation
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POPULAR READ
A purpose-driven profession: Interview with Roy Leung
From extraneous to essential: Charting the rise of ESG assurance in Hong Kong
Good CG, good ESG: Winners of the Best Corporate Governance and ESG Awards 2023
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