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Reconsidering consolidation, joint arrangements and related disclosures

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June 2021 issue
A summary of specific areas of the Institute’s response to the IASB request for information on IFRS 10, 11 and 12
Financial reporting
Thought leadership

Reporting and fraud risk arising from COVID-19 pose significant challenges for professional accountants

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May 2020 issue
Reporting and fraud risks arising from the COVID-19 pandemic that accountants need to be alert to
Fraud
Pandemic
Source article

Responsibility of CPAs who prepare corporate financial statements

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October 2020 Issue
Guidance for CPAs who serve as directors or senior financial executives
Financial statements
Technical articles

Revenue recognition considerations in the engineering and construction industries

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August 2019
A look at changes to accounting for construction contracts when moving from HKAS 11 to HKFRS 15
Construction industry
Engineering industry
Financial reporting
Revenue recognition
Source article

Review of annual financial reports of non-governmental organizations

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April 2019 issue
An overview of the annual financial reports of NGOs
Financial reporting
NGO engagements
Technical articles

Reviewing valuation reports in an audit

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May 2022 issue
A look at the procedures to an asset valuation that auditors should keep in mind when obtaining audit evidence
Audit review
Valuation
Profile

Revitalizing made in Hong Kong

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July 2020 issue
Dr Daniel Yip, Chairman of the Federation of Hong Kong Industries, on reinvigorating the city’s manufacturing sector
Leadership
Manufacturing sector
Business

Revolutionizing the taxation experience

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March 2021 issue
A roundtable discussion on how new technologies will help taxpayers and change how tax is paid
Digitalization
Taxation
Profile

Rich experience

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May 2021 issue
Terence Chow, Chief Executive Officer, Asia, RBC Wealth Management, on succeeding in the wealth management space, and how accountants can add value in this area
Wealth management
Source article

Risk-based supervision of accounting professionals concerning anti-money laundering and counter-terrorist financing compliance

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June 2020 issue
A look at the developments in the Institute’s risk-based AML/CTF supervisory plan
AMLO
Anti-money Laundering
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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