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A new chapter – Ethics in sustainability assurance
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2025 Issue 4
Highlight features of the Sustainability Ethics Standards
Ethics
Sustainability assurance
Sustainability reporting
Accounting
A new era of profits tax filing
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April 2023 Issue
Experts discuss the importance of the Inland Revenue Department’s e-Filing project to Hong Kong and how taxpayers are responding to the changes
E-filing
IRD
Taxation
Technical news
A new HKSA for audits of less complex entities
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2025 Issue 3
An overview of the application of the HKSA for LCE
HKSA
Less Complex Entities
Technical articles
A new milestone in sustainability assurance
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2025 Issue 2
An overview of HKSSA 5000
HKSSA
Sustainability assurance
Accounting
A plan for all
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July 2020 issue
A close look at the objectives set out in the Institute’s new strategic plan and what they mean for members
Strategic Plan
Profile
A position of trust
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August 2018 issue
Teresa Ko, IFRS Foundation Trustees and Freshfields Bruckhaus Deringer China Chairman and Partner, on enhancing global financial reporting standards
IASB
IFRS Foundation
Leadership
Technical articles
A proposed IFRS with reduced disclosure requirements
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January 2022 issue
An overview of the Institute’s response to the IASB’s exposure draft
Disclosure requirement
Financial reporting
Technical articles
A review of lessee accounting
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2025 Issue 4
A summary of the Institute’s response to the IASB Request for Information on the lessee accounting of IFRS 16
Technical articles
A review of the classification and measurement of financial instruments
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February 2022 issue
A summary of the Institute’s response to the IASB Request for Information on the classification and measurement of IFRS 9
Financial instruments
Standard setting
Technical articles
A step forward for reporting BCUCC
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September 2021 issue
A summary of specific areas of the Institute’s response to the IASB discussion paper
Business combination
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POPULAR READ
A profession on the move
Interview with Jean Bouquot, President of the IFAC
The investor effect: What’s really driving sustainability reporting?
Making their mark globally
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