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Always thinking ahead

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June 2020 issue
Simon Lee, Senior Lecturer at the Chinese University of Hong Kong, on how he teaches accounting, and how to carefully manage one’s finances in tough times
Academia
Career
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Amendments to HKFRS 9 and HKFRS 7 on the classification and measurement of financial instruments

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2025 Issue 2
Key implications of the amendments that may be relevant and have a wider impact on reporting entities in Hong Kong
Financial instruments
Financial reporting
HKFRS
Technical articles

Amendments to the SME standard

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July 2020 issue
A look at changes to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard
Financial reporting
SME standard
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An overview of the revised HKFRS for Private Entities Accounting Standard

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2025 Issue 3
What are the changes, and how should you prepare?
Financial reporting
HKFRS 18
HKFRS for Private Entities
Meet the speaker

Annual Accounting Update 2022 – Staying on the same page on financial reporting

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October 2022 Issue
What to expect from the Annual Accounting Update 2022 on upcoming effective standards and the next chapter for corporate reporting
CPD
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Technical articles

Applying the new revenue recognition requirements in the insurance intermediary industry

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June 2019 issue
A look at how HKFRS 15 Revenue from Contracts with Customers will affect insurance agency agreements
Financial reporting
Revenue recognition
Source article

Are you prepared for country-by-country reporting filing in Hong Kong?

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July 2019 issue
The key elements of Hong Kong’s complex country-by- country reporting rules
Country-by-country reporting
Taxation
Young member of the month

Athena Tsui CPA

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February 2022 issue
Athena Tsui CPA, Senior Associate at Deloitte
Career
QP
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Audit and COVID-19

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August 2020 issue
Current circumstances mean enhanced considerations and new procedures by auditors
Audit
Pandemic
Technical articles

Auditing the financial statements of charitable institutions

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September 2019 issue
What to be mindful of when auditing NGOs　
Audit
NGOs
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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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