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Goodbye IAS 1; Hello IFRS 18
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January 2024 Issue
A new standard on presentation and disclosure in financial statements
Financial reporting
IFRS 18
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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Greenwash prevention – Why it matters and how to address it
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January 2023 Issue
Grace Hui, Convenor of the Institute’s Greenwash Prevention Working Group, moderates an e-Seminar on preventing greenwashing
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Greenwashing
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CPA Congress Guest of honour message
Guest of Honour: Paul Chan
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CPA Congress Special Edition
Message from Paul Chan, Financial Secretary of the Government of the Hong Kong Special Administrative Region
50th Anniversary
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Guiding the transformation of Hong Kong’s accounting profession: The Institute’s Strategic Plan 2025
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2025 Issue 2
How the key focuses of this year’s Strategic Plan will push accountants towards continuous development at a time of economic uncertainties
QP
Sustainability assurance
Sustainability reporting
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Guiding the way
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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
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IESBA
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Hazel Yim
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2025 Issue 3
Hazel Yim, Director of Audit and Assurance at Conpak CPA Limited
Audit
PAIP
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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
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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
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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
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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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