Disclosure

Showing 101-110 of 320 results for Disclosure

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

Accounting

HKFRS 18 is coming. Is Hong Kong ready?

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2026 Issue 3

A close look at how to turn technical understanding of HKFRS 18 into operational readiness

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

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

Thought leadership

HKICPA’s sustainability journey: What we learned from our first phase of carbon reduction

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2026 Issue 1

Herbert Yung, Director of Sustainability at the Institute, on key lessons from the first phase of the Institute’s carbon reduction journey

Business

Home smart home

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July 2019 issue

The benefits and risks of owning a smart home

Business

Home truths

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October 2018 issue

How and why short selling has become more popular in Hong Kong

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

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

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　