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Accounting standard

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Technical articles

Classification of liabilities as current or non-current: what’s new?

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April 2023 Issue
An overview of the key changes from the current HKAS 1 due to the amendments issued in 2020 and 2022
Accounting standard
Financial reporting
Second opinions

How will the International Sustainability Standards Board’s two proposed standards meet the needs of investors?

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May 2022 issue
Experts chime in on the latest developments in business and accounting
Investment
ISSB
Sustainability
Meet the speaker

The unsettled area in valuation: the DLOM to a controlling interest

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March 2020 issue
Ferry Choy, Managing Director of Flagship Appraisals and Consulting Limited, on his e-series on valuations
M&A
Valuation
Second opinions

What should be the top priority for accountants in 2020?

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January 2020 issue
Experts chime in on the latest topics in accountancy and business
Industry trends
Second opinions

What should the top priority be for accountants in 2021?

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February 2021 issue
Experts chime in on the latest topics in accountancy and business
Priority
Profile

50th Anniversary Interview Series: Creating the next golden era

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October 2023 Issue
Tim Lui, Chairman of the Securities and Futures Commission, on adapting to emerging market trends, and why he’s a proud Institute member
50th Anniversary
Career
SFC
Sustainability
Profile

50th Anniversary Interview Series:
Future-proof leadership

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April 2023 Issue
Ayesha Macpherson Lau, Chairman of the Mandatory Provident Fund Schemes Authority, on specializing in tax and how CPAs have inspired her to contribute to society
50th Anniversary
Career
MPF
Profile

50th Anniversary Interview Series:
Hong Kong’s success ingredient

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July 2023 Issue
Paul Chan, Financial Secretary of the Government of the Hong Kong Special Administrative Region, on why he remains optimistic about the city’s economic recovery
50th Anniversary
Career
Profile
Technical articles

A “simplified” auditing standard?

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October 2021 issue
An overview of the IAASB’s exposure draft on the audits of less complex entities
LSE
Standard setting
Profile

A career for life

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August 2019
Raymond Lo, Chief Financial Officer of FWD, on the impact of innovation on the insurance sector
Career
Insurance industry
PAIB
POPULAR READ
Keeping it simple and effective: The IRD's balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue
BEPS 2.0: The journey of global tax reform
The evolving landscape of cross-border restructuring and insolvency
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