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Annual report

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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
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
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
Profile

Saving lives

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March 2020 issue
Sabrina Khan, Chief Financial Officer of Aptorum Group Limited, on the many life-changing lessons she’s learned from career challenges
Career
PAIB
Pharmaceutical
Technical articles

Second year experiences with revised auditor’s reports

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January 2019 issue
An analysis of second year reports on key audit matters
Audit
Auditor's report
Kay audit matters
Accounting

Settling the standard

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April 2020 issue
A look at the global debate on how goodwill accounting can improve for better disclosures about acquisitions
Financial reporting
Goodwill
Thought leadership

So you want to “do TCFD”?

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December 2020 issue
Dr Nadira Lamrad, Director – Sustainability and ESG Advisory of the Business Environment Council, on how businesses can commit to disclosing via Task Force on Climate-related Financial Disclosures
ESG
Sustainability
TCFD
Accounting

Special report: Adding sustainable value

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November 2020 Issue
A special report on the work and skills of environmental, social and governance reporting specialists
ESG reporting
Sustainability
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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