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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
Bookmark
August 2020 issue
Notable clarifications detailed in the revised DIPN 42
DIPN
Financial reporting
IRD
Taxation
Technical articles
Amendments to the SME standard
Bookmark
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
Bookmark
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
Bookmark
March 2020 issue
An overview of a joint research paper on accounting for goodwill
Financial reporting
Goodwill
Valuation
Technical articles
HKFRS 9 – key application challenges for corporates and practical tips
Bookmark
December 2019 issue
The challenges faced by corporates and SMEs in applying HKFRS 9
Financial instruments
Financial reporting
Technical articles
Revised Code of Ethics: Key areas of focus for auditors
Bookmark
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
Bookmark
September 2019 issue
What to be mindful of when auditing NGOs
Audit
NGOs
Technical articles
Revenue recognition considerations in the engineering and construction industries
Bookmark
August 2019
A look at changes to accounting for construction contracts when moving from HKAS 11 to HKFRS 15
Construction industry
Engineering industry
Financial reporting
Revenue recognition
Technical articles
Applying the new revenue recognition requirements in the insurance intermediary industry
Bookmark
June 2019 issue
A look at how HKFRS 15 Revenue from Contracts with Customers will affect insurance agency agreements
Financial reporting
Revenue recognition
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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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