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Business news

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2025 Issue 2
Q&A with a PAIP

Candy Fong CPA

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January 2022 issue
Candy Fong CPA, Partner at Foremost Consultants Limited
Career
PAIP
Profile

Charting a new course

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August 2020 issue
Terry Kan, Partner at ShineWing, on his experience preserving jobs and building relationships as an insolvency practitioner
Career
Insolvency
PAIP
Thought leadership

Charting the new era of international sustainability assurance standards

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July 2022 issue
Len Jui, Deputy Chair of the International Auditing and Assurance Standards Board and KPMG China Partner, on meeting the demand for assurance on sustainability reporting
Assurance
Sustainability
Technical articles

Classification of liabilities as current or non-current: what’s new?

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April 2023 Issue
An overview of the key changes from the current HKAS 1 due to the amendments issued in 2020 and 2022
Accounting standard
Financial reporting
Business

Closing the loop

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February 2022 issue
How accountants can help companies transition to a circular economy
Circular economy
Sustainability
Q&A with a PAIP

Cyrus Cheung CPA (practising)

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November 2021 issue
Cyrus Cheung CPA (practising), Partner, ESG Services at PwC
ESG
PAIP
Source article

Disclosing anti-corruption information in ESG reports – global trends and ICAC’s recommendations

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September 2019 issue
Recommended core elements of an anti-corruption programme　
Anti-corruption
ESG reporting
ICAC
Technical articles

Distinction between debt and equity

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April 2024 Issue
A summary of the Institute’s response to the IASB Exposure Draft on Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)
Financial instruments
IASB
Source article

Domestic transfer pricing for tax purposes in Mainland China

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October 2019 issue
The changes coming to Mainland China’s transfer pricing arrangements　
Mainland China tax
Tax
Transfer pricing
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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