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May 2020 issue
Ken Siong, Senior Technical Director at the International Ethics Standards Board for Accountants, on how he is helping to elevate ethics
Career
IESBA
Harry’s impression: 40% of audits don’t satisfy auditing standards: IFIAR
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January 2024 Issue
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
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
HKFRS 18: a paradigm shift in financial performance presentation
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July 2024 Issue
An overview of new accounting standard HKFRS 18 Presentation and Disclosure in Financial Statements
HKFRS 18
Technical articles
HKFRS 9 – key application challenges for corporates and practical tips
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December 2019 issue
The challenges faced by corporates and SMEs in applying HKFRS 9
Financial instruments
Financial reporting
Institute Insights
HKICPA and ACCA partnership: Unlocking global professional opportunities
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2025 Issue 1
How the HKICPA and ACCA collaboration can elevate members’ careers, helping them thrive in a rapidly evolving business landscape
Mutual recognition
Business
Home truths
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October 2018 issue
How and why short selling has become more popular in Hong Kong
Short selling
Business
Hong Kong is open for businesses
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January 2019 issue
The opportunities for collaboration and innovation with the Hong Kong Monetary Authority’s new Open API Framework
Bank industry
FinTech
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
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POPULAR READ
Embracing a transformative shift:
Interview with Edward Au
Adopting AI: How finance leaders can steer their organizations to success
Key areas accountants should pay attention to in 2025
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