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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
Institute Insights
Guiding the transformation of Hong Kong’s accounting profession: The Institute’s Strategic Plan 2025
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2025 Issue 2
How the key focuses of this year’s Strategic Plan will push accountants towards continuous development at a time of economic uncertainties
QP
Sustainability assurance
Sustainability reporting
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
Bookmark
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
Source article
Hong Kong revises DIPN on APAs to help manage tax uncertainties
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August 2020 issue
Key changes and aspects of the revised DIPN 48
DIPN
IRD
Taxation
Source article
Hong Kong’s carried interest tax concessions bill
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March 2021 issue
Examining the bill introducing concessionary tax treatment for eligible carried interest
Taxation
Thought leadership
Hong Kong’s new ESG reporting requirements: time for a more strategic approach
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February 2020 issue
Herbert Yung, Director of Risk Advisory at Deloitte China, on the implications of the new ESG reporting requirements
ESG
ESG reporting
Second opinions
How can accountants support transition finance and planning for businesses?
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January 2024 Issue
How can accountants support transition finance and planning for businesses?
ESG
Transition finance
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POPULAR READ
Keeping it simple and effective: The IRD's balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue
BEPS 2.0: The journey of global tax reform
The evolving landscape of cross-border restructuring and insolvency
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