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A profession on the move
Interview with Jean Bouquot, President of the IFAC
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Technical articles
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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
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
Bookmark
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
Bookmark
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
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POPULAR READ
A profession on the move
Interview with Jean Bouquot, President of the IFAC
The investor effect: What’s really driving sustainability reporting?
Making their mark globally
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