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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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Technical articles
A summary of the Institute’s new assurance technical bulletin for ESG reporting
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December 2020 issue
An overview of the Institute’s recently published guidance on environmental, social and governance assurance
ESG reporting
Technical bulletin
Technical articles
An overview of the OECD’s Base Erosion and Profit Shifting 2.0 Pillar One blueprint
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November 2020 Issue
A look at the OECD’s BEPS 2.0 Pillar One blueprint
BEPS 2.0
Taxation
Technical articles
An overview of the OECD’s Base Erosion and Profit Shifting 2.0 Pillar Two blueprint
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November 2020 Issue
A look at the OECD’s BEPS 2.0 Pillar Two blueprint
BEPS 2.0
Taxation
Technical articles
The interaction of the accounting standards with the tax laws – HKFRS 15 and HKFRS 16
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October 2020 Issue
A look at tax principles for determining whether and when accounting profits or losses are taxable or deductible
Financial reporting
Taxation
Technical articles
IRD issues revised practice note explaining the tax treatment of financial instruments under HKFRS 9
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August 2020 issue
Notable clarifications detailed in the revised DIPN 42
DIPN
Financial reporting
IRD
Taxation
Technical articles
Amendments to the SME standard
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July 2020 issue
A look at changes to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard
Financial reporting
SME standard
Technical articles
Revised DIPN 39 raises controversies over an apparently inconsistent application of the source principles
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May 2020 issue
A look at the revised DIPN on the digital economy issued by the Inland Revenue Department
DIPN
IRD
Taxation
Technical articles
Goodwill: improvements to subsequent accounting
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March 2020 issue
An overview of a joint research paper on accounting for goodwill
Financial reporting
Goodwill
Valuation
Technical articles
Revised Code of Ethics: Key areas of focus for auditors
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November 2019 issue
An overview of the Institute’s revised Code of Ethics
Code of ethics
Technical articles
Auditing the financial statements of charitable institutions
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September 2019 issue
What to be mindful of when auditing NGOs
Audit
NGOs
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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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