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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
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
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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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