Disclosure requirement

Showing 171-180 of 200 results for Disclosure requirement

Techwatch: 209

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March 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

Business

The Best Corporate Governance Awards at 20: Leading by example

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June 2020 issue

A look at how the Best Corporate Governance Awards have led to better disclosures by public sector organizations

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

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

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

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

Source article

The enforcement of transfer pricing in China

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April 2023 Issue

Accounting

The future specialists

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July 2021 issue

The Institute’s specialist training programme students on how the courses have prepared them for the next stage of their careers

Institute Insights

The government’s vision statement and the Institute’s sustainability disclosure standards development

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April 2024 Issue

A look at the Institute’s role within the government’s vision as the sustainability reporting standard setter in Hong Kong