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Sky Yuen
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January 2023 Issue
Sky Yuen, Director, Technical and Regulatory at Baker Tilly Hong Kong
Financial reporting
PAIP
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Speak now or forever hold your peace
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April 2021 issue
The proposed new accounting model for business combinations under common control
Business combination
Financial reporting
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Taking stock and moving forward with financial reporting standard
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October 2019 issue
A look at the upcoming Annual Accounting Update taking place next month
Financial reporting
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The application of HKAS 12 Income Taxes in light of the recent Hong Kong profits tax regime
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July 2018 issue
An overview of the implications of the two-tiered profits tax regime, which will apply from the year of assessment 2018/19
Financial reporting
HKAS
Tax
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The interaction of the accounting standards with the tax laws – HKFRS 15 and HKFRS 16
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October 2020 Issue
A look at tax principles for determining whether and when accounting profits or losses are taxable or deductible
Financial reporting
Taxation
Accounting
The quality journey
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December 2021 issue
How small and medium practices can begin preparing for the implementation of new Quality Management Standards
Financial reporting
QMS
SMPs
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Unveiling HKFRS 19
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October 2024 Issue
The potential costs and benefits of the new standard for eligible subsidiaries
Financial reporting
HKFRS 19
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What’s next for the IASB work plan?
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December 2021 issue
An overview of the Institute’s response to the IASB’s Third Agenda Consultation
Financial reporting
IASB
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How can accountants leverage technology to provide better advisory?
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July 2022 issue
Experts chime in on the latest developments in accounting and business.
Advisory
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How can companies achieve their decarbonization targets?
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November 2021 issue
Experts chime in on the latest developments in business and accounting
Sustainability
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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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