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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
Young member of the month

Eddie Chan

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January 2024 Issue
Eddie Chan, Senior Manager at AEON Credit Service (Asia) Company Limited
Career
ESG
Technical articles

Enhanced disclosures for business combinations

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October 2024 Issue
A summary of the Institute’s response to the IASB exposure draft proposing amendments to IFRS 3 and IAS 36
Business combination
Accounting

Enhancing engagement

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August 2022 issue
How can investor relations professionals help companies to better engage with stakeholders and build long-term trust?
Stakeholder engagement
Strategy
Meet the speaker

ESG Series – Latest trends and updates

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March 2022 issue
What to expect from an upcoming e-Series on environmental, social and governance reporting
CPD
ESG
Sustainability
POPULAR READ
Always ready for business:
Interview with Agnes Chan
To the moon: How start-up CFOs turn ambitions into reality
From compliance to competitive edge: SMPs helping SMEs to navigate the green shift
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