Consultation

Showing 61-70 of 236 results for Consultation

Examining Hong Kong’s new transfer pricing regime

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July 2018 issue

A look at eight key elements of the regime

Source article

Examining the public consultation papers on implementation rules for new Mainland Individual Income Tax laws

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October 2018 issue

The key changes behind implementation rules

Accounting

Fashioning global standards

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July 2019 issue

How the Institute’s Standard Setting Department sets financial reporting standards and works towards a successful implementation

Accounting

Filing for the 21st century

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November 2021 issue

Experts share their views on the Inland Revenue Department’s e-Filing Project

Q&A with a PAIP

Frank Lam FCPA

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April 2022 issue

Frank Lam FCPA (practising), Assurance Director and Leader of Family Office at BDO in Hong Kong

Accounting

From extraneous to essential: Charting the rise of ESG assurance in Hong Kong

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January 2024 Issue

The status of ESG assurance in Hong Kong, and the benefits for companies of engaging a third-party to assure their ESG reports

Technical articles

FSIE regime draft legislation and guidelines released

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October 2022 Issue

Upcoming changes to Hong Kong’s foreign source income exemption regime, following the introduction of a related amendment bill

Profile

Getting down to business

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2026 Issue 1

Stephen Law, President of the Institute, on how his career across corporate leadership and public service will inform his presidency

Profile

Guiding the Institute’s next chapter

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2026 Issue 2

Arthur Lee, the new Chief Executive and Registrar of the Institute, on his vision for Hong Kong’s accounting profession

Technical articles

HKFRS 16 – Frequently asked questions on leases discount rate

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December 2018 issue

An overview of the changes to lessee accounting when HKFRS 16 Leases becomes effective