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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
Meet the speaker
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
Sustainability
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
CPA Congress
Institute Insights
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
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
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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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