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Five unique career paths for accountants
Bonds built to last: Celebrating a decade of the HKICPA’s Mentorship Programme
It all starts with education: IFAC’s approach to boosting global accounting training
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Technical articles
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Technical articles
A chance to tailor a new standard
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September 2021 issue
A look at the IASB’s proposal for reduced disclosure requirements
Financial reporting
SMEs
Technical articles
The future of tax management: data driven or tax control governance driven?
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August 2021 issue
A look at the OECD’s recent publication on digital tax administration and the steps organizations can take to prepare themselves
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
Bookmark
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
Bookmark
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
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POPULAR READ
Five unique career paths for accountants
Bonds built to last: Celebrating a decade of the HKICPA’s Mentorship Programme
It all starts with education: IFAC’s approach to boosting global accounting training
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