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Frequently asked questions on the Institute’s anti-money laundering monitoring regime
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May 2019 issue
Responding to queries about the Institute’s AML monitoring regime
Anti-money Laundering
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
ESG assurance
ESG reporting
Q&A with a PAIB
Gigi Lee CPA
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August 2022 issue
Gigi Lee CPA, Senior Manager – ESG and Corporate Services at Dah Sing Bank, Limited
Career
PAIB
Business
Good CG, good ESG: Winners of the Best Corporate Governance and ESG Awards 2023
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January 2024 Issue
Key highlights based on the awardees of the Institute’s business awards which celebrate achievements in corporate governance and ESG
BCG & ESG Awards
Corporate governance
ESG
Technical articles
Goodbye IAS 1; Hello IFRS 18
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January 2024 Issue
A new standard on presentation and disclosure in financial statements
Financial reporting
IFRS 18
Technical articles
Goodwill: improvements to subsequent accounting
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March 2020 issue
An overview of a joint research paper on accounting for goodwill
Financial reporting
Goodwill
Valuation
Technical articles
HKFRS 17 Insurance Contracts: Contractual service margin
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May 2021 issue
Introducing the Institute’s new guidance on determining coverage units and relative weighting for insurance contracts that provide multiple services
Insurance
Technical articles
HKFRS 18: a paradigm shift in financial performance presentation
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July 2024 Issue
An overview of new accounting standard HKFRS 18 Presentation and Disclosure in Financial Statements
HKFRS 18
Technical articles
HKFRS 9 – key application challenges for corporates and practical tips
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December 2019 issue
The challenges faced by corporates and SMEs in applying HKFRS 9
Financial instruments
Financial reporting
Business
Home truths
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October 2018 issue
How and why short selling has become more popular in Hong Kong
Short selling
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POPULAR READ
Bringing the world to Hong Kong:
Interview with Christopher Hui
Experts in unlocking value
East meets east: Mutual benefits of growing China-Middle East ties
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