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Institute’s response to the IESBA exposure draft on definitions of listed entity and public interest entity in the code of ethics

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June 2021 issue
Assessing the IESBA’s proposals to broaden the definition of a public interest entity
Code of ethics
PIEs
Technical articles

Institute’s response to the proposed IESSA

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July 2024 Issue
Details on the Institute’s response to the IESBA’s Exposure Draft on Proposed IESSA
IESBA
IESSA
Accounting

Insurance accounting redefined

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June 2018 issue
The implications and benefits IFRS 17 will bring when it comes into compulsory effect from 1 January 2021　
Financial reporting
IFRS 17
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Investing in Asian high-yield bond markets

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July 2021 issue
What to expect from an e-learning course on investing in Asian high-yield bond markets
Bond
Technical articles

IRD issues revised practice note explaining the tax treatment of financial instruments under HKFRS 9

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August 2020 issue
Notable clarifications detailed in the revised DIPN 42
DIPN
Financial reporting
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Taxation
Q&A with a PAIP

Isabel Lin CPA

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March 2022 issue
Isabel Lin CPA, Director at KPMG
Career
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Young member of the month

Jonathan Kong

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August 2021 issue
Jonathan Kong CPA, Investment Associate at an asset management company
Profile

Keeping Hong Kong on top

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June 2019 issue
James Lau, Hong Kong’s Secretary for Financial Services and the Treasury, on why sustainability and technology are crucial factors in positioning Hong Kong as a leading finance hub
Financial services
Leadership
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Learn about the “new normal” of financial reporting at the Annual Accounting Update 2020

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October 2020 Issue
What to expect from the Annual Accounting Update 2020 live webinar
Annual Accounting Update
Financial reporting
New normal
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Lessee accounting: Farewell to Hong Kong Interpretation 4

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October 2018 issue
The implications following the withdrawal of HK-Int 4 ahead of the arrival of IFRS 16
Financial reporting
Leases
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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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