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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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Hazel Yim
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2025 Issue 3
Hazel Yim, Director of Audit and Assurance at Conpak CPA Limited
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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
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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
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
Thought leadership
HKICPA’s sustainability journey: What we learned from our first phase of carbon reduction
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2026 Issue 1
Herbert Yung, Director of Sustainability at the Institute, on key lessons from the first phase of the Institute’s carbon reduction journey
carbon reduction
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Home truths
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October 2018 issue
How and why short selling has become more popular in Hong Kong
Short selling
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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
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POPULAR READ
Guiding the Institute’s next chapter
Digital transformation:
How firms can get it right
Success on her terms
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