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Technical articles
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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
Bookmark
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
Bookmark
December 2020 issue
A look at the implications of the Inland Revenue Department’s newly-issued DIPN 62
BEPS 2.0
DIPN
Taxation
Technical articles
A summary of the Institute’s new assurance technical bulletin for ESG reporting
Bookmark
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
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POPULAR READ
Always ready for business:
Interview with Agnes Chan
To the moon: How start-up CFOs turn ambitions into reality
From compliance to competitive edge: SMPs helping SMEs to navigate the green shift
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