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Guiding growth
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January 2021 issue
Anil Daryanani, Chief Financial Officer of Thakral Corporation Ltd., on how he helped with the diversification of the group’s business
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Leadership
PAIB
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
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Guiding the way
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May 2020 issue
Ken Siong, Senior Technical Director at the International Ethics Standards Board for Accountants, on how he is helping to elevate ethics
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IESBA
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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
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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
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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
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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
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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
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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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