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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
Technical articles

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
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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
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Hewitt Chan CPA

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February 2022 issue
Hewitt Chan CPA, Retail Concept Director at Nike Greater China
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Home away from home

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September 2021 issue
Frederik Gollob, Chair of the European Chamber of Commerce in Hong Kong, on the chamber’s pivotal role in voicing the needs of the European business community
International business hub
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Home truths

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October 2018 issue
How and why short selling has become more popular in Hong Kong
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Home truths

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May 2020 issue
Four Institute members share their work-from-home experiences
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Hong Kong CPAs and the Greater Bay Area

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July 2021 issue
Findings from the Institute’s survey about the opportunities available in the GBA for CPAs
Greater Bay Area
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Hong Kong revises DIPN on APAs to help manage tax uncertainties

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August 2020 issue
Key changes and aspects of the revised DIPN 48
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How can accountants support transition finance and planning for businesses?

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January 2024 Issue
How can accountants support transition finance and planning for businesses?
ESG
Transition finance
POPULAR READ
Always ready for business:
Interview with Agnes Chan
To the moon: How start-up CFOs turn ambitions into reality
From compliance to competitive edge: SMPs helping SMEs to navigate the green shift
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