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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
Profile

Holding down the fort

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September 2020 Issue
Edmund Wong, Practising Director of Patrick Wong CPA Ltd., on running an SMP and helping clients in difficult times
Career
PAIP
SMPs
Source article

Hong Kong needs an updated intellectual property-related tax regime

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April 2023 Issue
A look at intellectual property-related tax issues faced by Hong Kong companies in the innovation and technology sector
Intellectual property
Taxation
Thought leadership

Hong Kong’s entrepreneur ecosystem at a “critical juncture”

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October 2019 issue
Irene Chu and Patrick Kirby on how start-ups in Hong Kong can better leverage resources for growth
Entrepreneurial
Source article

Hong Kong’s family office regime poised to draw Asia’s wealth

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October 2023 Issue
A look at whether Hong Kong’s family office regime makes the city a highly competitive family office location
Family office
Tax
Second opinions

How can “growth mindsets” help one go beyond and shape the future?

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July 2020 issue
Experts chime in on the latest topics in accountancy and business
Growth mindset
QP
Second opinions

How can accountants lead in Hong Kong’s emerging stablecoin economy?

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2025 Issue 4
Institute’s Virtual Assets Reporting Advisory Panel members William Gee and Paul McSheaffrey, and Asia Web3 Association Chairman Ray Wong, share their insights on how accountants can lead in Hong Kong’s emerging stablecoin economy
Cryptocurrency
Stablecoin
Second opinions

How can audit data analytics generate value for organizations?

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May 2021 issue
Experts chime in on the latest topics in accountancy and business
Audit
Data analytics
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