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Techwatch 206

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December 2019 issue
Technical news

Techwatch 208

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February 2020 issue
Technical articles

The application of HKAS 12 Income Taxes in light of the recent Hong Kong profits tax regime

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July 2018 issue
An overview of the implications of the two-tiered profits tax regime, which will apply from the year of assessment 2018/19
Financial reporting
HKAS
Tax
Accounting

The Best Corporate Governance Awards at 20: Setting bold goals

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October 2020 Issue
How companies adoption of sustainability practices keeps them relevant
BCGA
Corporate governance
Sustainability
Thought leadership

The centrality of ethics to sustainability

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September 2022 issue
Ken Siong CPA, Programme and Senior Director, International Ethics Standards Board for Accountants, on the role ethics plays in sustainability assurance
Ethics
IESBA
Sustainability
Source article

The enactment of economic substance legislation in no or only nominal tax jurisdictions

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April 2019 issue
A look at the economic substance legislation in the Cayman Islands and British Virgin Islands
Economic substance law
Taxation
Book review

The Formula: The Universal Laws of Success by Albert-László Barabási

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December 2018 issue
The Formula: The Universal Laws of Successreviewed and interview with author Albert-László Barabási
Work and life

The future

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September 2018 issue
Four top QP students share their secrets to achieving high marks, and what excites them about joining the profession
QP
Technical articles

The Institute’s response to the ISSB’s exposure drafts on general and climate-related disclosures

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August 2022 issue
A summary of the Institute’s response to two exposure drafts setting out proposed IFRS Sustainability Disclosure Standards by the ISSB
ISSB
Sustainability
Technical articles

The interaction of the accounting standards with the tax laws – HKFRS 15 and HKFRS 16

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October 2020 Issue
A look at tax principles for determining whether and when accounting profits or losses are taxable or deductible
Financial reporting
Taxation
POPULAR READ
Getting down to business
Unshakeable values
Members from the Mainland:
Their way to the top
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