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Recent developments in sustainability disclosure standards in Hong Kong

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2025 Issue 1
The journey to aligning local sustainability disclosure requirements with the ISSB Standards
HKFRS SDS
Sustainability reporting
Technical articles

Reconsidering consolidation, joint arrangements and related disclosures

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June 2021 issue
A summary of specific areas of the Institute’s response to the IASB request for information on IFRS 10, 11 and 12
Financial reporting
Business

Rethinking the restart process

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September 2020 Issue
With the draft of the Companies (Corporate Rescue) Bill out for consultation, experts discuss the city's insolvency regime and how the new bill might change the work for insolvency practitioners going forward
Corporate rescue
Insolvency
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
Technical articles

Revised definition of a public interest entity in the HKICPA Code of Ethics

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October 2024 Issue
Key changes in the definition of a PIE following revisions issued in July
Code of ethics
PIEs
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
Accounting

Rules are changing: Will Hong Kong stay competitive?

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September 2020 Issue
Experts discuss tax strategies at the Institute’s virtual Annual Taxation Conference
Annual Taxation Conference
BEPS 2.0
Taxation
Accounting

Special report: A high value career

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February 2021 issue
A special report on the work and skills of specialists working in valuations
Business valuation
Specialist training programmes
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
Guiding the Institute’s next chapter
Digital transformation:
How firms can get it right
Success on her terms
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