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Technical articles

Applying the new revenue recognition requirements in the insurance intermediary industry

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June 2019 issue
A look at how HKFRS 15 Revenue from Contracts with Customers will affect insurance agency agreements
Financial reporting
Revenue recognition
Q&A with a PAIB

Archie Fong CPA

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September 2022 issue
Archie Fong CPA, Head of Healthcare and Corporate Finance at Ping An of China Capital (Hong Kong)
Career
PAIB
Technical articles

Are liabilities subject to conditions classified as current or non-current?

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March 2022 issue
A summary of the Institute’s response to the IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants – Proposed amendments to IAS 1
Financial statements
Liabilities
Young member of the month

Arthur Lai

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October 2023 Issue
Arthur Lai, Senior Consultant at FTI Consulting
Career
Corporate Finance
Restructuring
Accounting

At the crossroads of technology and integrity

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November 2018 issue
Highlights from the most anticipated global conference of accounting professionals – the World Congress of Accountants
Future challenges
Technology
WCOA
Accounting

Banking on innovation

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October 2019 issue
Industry experts discuss virtual banking benefits and challenges at the Institute’s 2019 PAIB Conference
PAIB conference
Virtual banking
Business

Beating the scammers

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July 2020 issue
Experts discuss the recent rise in fraud cases and how the pandemic has created new challenges for accountants
Anti-fraud
Forensic accounting
Q&A with a PAIB

Bernice Chan CPA

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December 2021 issue
Bernice Chan CPA, Assistant Deputy Director and Chief Financial Officer at The Hong Kong Academy for Performing Arts
Career
PAIB
Profile

Beyond compliance

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March 2022 issue
Ernest Lee FCPA (practising), President of the Hong Kong Chartered Governance Institute, on the need for a principles-based approach to corporate governance
Compliance
Corporate governance
CPA roles
Business

Beyond the bottom line

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June 2021 issue
Experts from the BCGA's Organizing Committee and Review Panel discuss why ESG is now at the heart of every successful organization
BCGESGA
Corporate governance
ESG
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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