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Accounting

From extraneous to essential: Charting the rise of ESG assurance in Hong Kong

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January 2024 Issue
The status of ESG assurance in Hong Kong, and the benefits for companies of engaging a third-party to assure their ESG reports
ESG assurance
ESG reporting
Q&A with a PAIB

Gigi Lee CPA

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August 2022 issue
Gigi Lee CPA, Senior Manager – ESG and Corporate Services at Dah Sing Bank, Limited
Career
PAIB
Business

Going green, making green

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April 2023 Issue
Business

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
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

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December 2019 issue
The challenges faced by corporates and SMEs in applying HKFRS 9
Financial instruments
Financial reporting
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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