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Financial reporting

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Developing future leaders

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February 2021 issue
Barry Dempsey, Chief Executive of Chartered Accountants Ireland, on his key focus areas for CAI’s future growth
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Leadership
Q&A with a PAIB

Dexter Lee

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January 2024 Issue
Dexter Lee, Senior Manager, Financial Planning and Analysis at Wristcheck
Career
PAIB
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Accounting

Digital transformation: The journey so far

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June 2021 issue
The challenges and benefits SMPs face during their digital transformation journey
Digital transformation
SMPs
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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
Work and life

Diverse opportunities

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September 2022 issue
Ethnic minority CPAs share their inspiring career journeys
Diversity
Member engagement
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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
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Driver of change

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June 2021 issue
Barry Melancon, CEO of the AICPA, on how accountants can equip themselves to be future-ready
CPA roles
Business

East meets east: Mutual benefits of growing China-Middle East ties

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July 2024 Issue
The Mainland’s expanding trade ties with the Middle East is creating opportunities for Hong Kong’s financial experts
Family office
Middle East investment
Source article

Economic substance law – the British Virgin Islands

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February 2020 issue
An overview of the implications of new economic substance laws on Hong Kong businesses
BVI
Economic substance law
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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