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Amendments to HKFRS 9 and HKFRS 7 on the classification and measurement of financial instruments
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2025 Issue 2
Key implications of the amendments that may be relevant and have a wider impact on reporting entities in Hong Kong
Financial instruments
Financial reporting
HKFRS
Technical articles
An overview of the OECD’s Base Erosion and Profit Shifting 2.0 Pillar One blueprint
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November 2020 Issue
A look at the OECD’s BEPS 2.0 Pillar One blueprint
BEPS 2.0
Taxation
Technical articles
An overview of the OECD’s Base Erosion and Profit Shifting 2.0 Pillar Two blueprint
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November 2020 Issue
A look at the OECD’s BEPS 2.0 Pillar Two blueprint
BEPS 2.0
Taxation
Young member of the month
Arthur Lai
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October 2023 Issue
Arthur Lai, Senior Consultant at FTI Consulting
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Audit and COVID-19
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August 2020 issue
Current circumstances mean enhanced considerations and new procedures by auditors
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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
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Virtual banking
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Banking on the future
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July 2021 issue
Deniz Güven, Chief Executive Officer of Mox Bank, on how virtual banks will change the way we spend
Banking
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Becoming better: Navigating Hong Kong’s B Corp movement
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October 2023 Issue
A look at the growing B Corp movement in Hong Kong, and how companies became certified
ESG
Sustainability
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Bracing for Brexit
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February 2019 issue
A look at how a no-deal Brexit could affect businesses and employment in Britain, and the possible implications for Hong Kong
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Breaches to the code of ethics: A case study for PAIPs
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November 2021 issue
The second of two case studies in A Plus, developed by the Institute’s Ethics Committee
Ethics
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POPULAR READ
Coming full circle
Interview with David Sun, Chairman of the Accounting and Financial Reporting Council
In CPAs we trust
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