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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 smart home
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July 2019 issue
The benefits and risks of owning a smart home
Data privacy
Data security
Smart home
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
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POPULAR READ
Embracing a transformative shift:
Interview with Edward Au
Adopting AI: How finance leaders can steer their organizations to success
Key areas accountants should pay attention to in 2025
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