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Technical articles
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Technical articles
Second year experiences with revised auditor’s reports
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January 2019 issue
An analysis of second year reports on key audit matters
Audit
Auditor's report
Kay audit matters
Technical articles
HKFRS 16 – Frequently asked questions on leases discount rate
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December 2018 issue
An overview of the changes to lessee accounting when HKFRS 16 Leases becomes effective
HKFRS 16
Leases
Technical articles
Hong Kong’s new legislative support for HKFRS 9
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December 2018 issue
New bill allows taxpayers to align the tax treatment of financial instruments with their fair value accounting treatment under HKFRS 9
HKFRS 9
Tax
Technical articles
Common deficiencies in auditing issuers’ accounting for convertible bonds
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December 2018 issue
How auditors can evaluate and assess convertible bonds to ensure compliance with the relevant financial reporting standards
Audit
Convertible bonds
Technical articles
Lessee accounting: Farewell to Hong Kong Interpretation 4
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October 2018 issue
The implications following the withdrawal of HK-Int 4 ahead of the arrival of IFRS 16
Financial reporting
Leases
Technical articles
The application of HKAS 12 Income Taxes in light of the recent Hong Kong profits tax regime
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July 2018 issue
An overview of the implications of the two-tiered profits tax regime, which will apply from the year of assessment 2018/19
Financial reporting
HKAS
Tax
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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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