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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
Thought leadership

The best corporate governance goes hand in hand with a good corporate culture

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July 2019 issue
A look at how maintaining good corporate governance is a continual process, and the Institute’s role in ensuring this
BCGA
Profile

The business of climate change

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November 2018 issue
Mardi McBrien, Managing Director of the Climate Disclosure Standards Board, on how accountants can do their part to address climate change
CDSB
Climate change
Climate disclosure
Leadership
Business

The end of face value

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September 2019 issue
The proposed improvements to Hong Kong’s valuation industry set out by the International Valuation Standards Council and Business Valuation Quality Initiative Task Force
IVSC
Valuation
Profile

The global accountant

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March 2019 issue
Kevin Dancey, new Chief Executive Officer of the International Federation of Accountants, on the steps it is taking to safeguard the profession amid a rapidly changing environment
IFAC
Leadership
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
Source article

The proposed company re-domiciliation regime in Hong Kong

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October 2024 Issue
Key features of the regime and why the regime can be an appealing choice for the business community
Re-domiciliation regime
Taxation
Accounting

The quality journey

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December 2021 issue
How small and medium practices can begin preparing for the implementation of new Quality Management Standards
Financial reporting
QMS
SMPs
Source article

The SFC’s new regime for climate-related risk management and disclosure under the FMCC

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August 2022 issue
A step-by-step guide for smaller fund managers who will need to follow new guidelines in managing climate-related risks from this November
Climate
Risk management
Profile

The storyteller

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June 2020 issue
Charles Tilley, Chief Executive Officer of the International Integrated Reporting Council, on its revision of the International Framework
IIRC
Integrated Reporting
Leadership
POPULAR READ
Guiding the Institute’s next chapter
Digital transformation:
How firms can get it right
Success on her terms
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