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Annual report

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Technical articles

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
Meet the speaker

Group tax planning considerations

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August 2020 issue
What to expect from an e-Series on the latest international and Hong Kong tax regulations
Taxation
Transfer pricing
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
Accounting

HKFRS 18 is coming. Is Hong Kong ready?

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2026 Issue 3
A close look at how to turn technical understanding of HKFRS 18 into operational readiness
Financial reporting
HKFRS 18
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
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
Sustainability
Thought leadership

Hong Kong’s new ESG reporting requirements: time for a more strategic approach

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February 2020 issue
Herbert Yung, Director of Risk Advisory at Deloitte China, on the implications of the new ESG reporting requirements　
ESG
ESG reporting
Meet the speaker

Hong Kong’s new limited partnership fund regime

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September 2021 issue
What to expect from an e-Series course on limited partnership funds
Limited partnership fund
Second opinions

How can accountants lead in Hong Kong’s emerging stablecoin economy?

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2025 Issue 4
Institute’s Virtual Assets Reporting Advisory Panel members William Gee and Paul McSheaffrey, and Asia Web3 Association Chairman Ray Wong, share their insights on how accountants can lead in Hong Kong’s emerging stablecoin economy
Cryptocurrency
Stablecoin
POPULAR READ
Interview with Webster Ng:
Meeting the moment
HKFRS 18 is coming. Is Hong Kong ready?
Forever young
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