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HKFRS 16 – Frequently asked questions on leases discount rate
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December 2018 issue
An overview of the changes to lessee accounting when HKFRS 16 Leases becomes effective
HKFRS 16
Leases
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
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
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Hong Kong’s new ESG reporting requirements: time for a more strategic approach
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February 2020 issue
Herbert Yung, Director of Risk Advisory at Deloitte China, on the implications of the new ESG reporting requirements
ESG
ESG reporting
Technical articles
Hong Kong’s new legislative support for HKFRS 9
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December 2018 issue
New bill allows taxpayers to align the tax treatment of financial instruments with their fair value accounting treatment under HKFRS 9
HKFRS 9
Tax
Meet the speaker
Hong Kong’s new limited partnership fund regime
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September 2021 issue
What to expect from an e-Series course on limited partnership funds
Limited partnership fund
Second opinions
How can accountants support transition finance and planning for businesses?
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January 2024 Issue
How can accountants support transition finance and planning for businesses?
ESG
Transition finance
Second opinions
How can common standards combat greenwashing?
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July 2021 issue
How can common standards combat greenwashing?
Greenwashing
Sustainability
Second opinions
How can integrated reporting help Hong Kong companies?
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November 2019 issue
How can integrated reporting help Hong Kong companies?
Integrated Reporting
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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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