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Classification of liabilities as current or non-current: what’s new?

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April 2023 Issue
An overview of the key changes from the current HKAS 1 due to the amendments issued in 2020 and 2022
Accounting standard
Financial reporting
Source article

Commitment to ensuring audit quality

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May 2021 issue
The Institute’s latest Financial Reporting, Auditing and Ethics Alert covers the importance of audit quality and the Institute’s commitment to ensuring it
Audit quality
Technical articles

Common deficiencies in auditing issuers’ accounting for convertible bonds

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December 2018 issue
How auditors can evaluate and assess convertible bonds to ensure compliance with the relevant financial reporting standards
Audit
Convertible bonds
Profile

Creating lifelong value

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February 2021 issue
Eugene Liu, Managing Partner and Head of Consulting at RSM Hong Kong, on the need to stay relevant and flexible amid rapid changes within the profession
Business valuation
Career
Source article

Cross-cultural CSR complicates cross-border transactions for MNEs

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November 2019 issue
How transfer pricing policies will be affected by cross-cultural corporate social responsibility activities　
Corporate social responsibility
MNEs
Transfer pricing
Business

Cultivating tomorrow

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October 2019 issue
Vertical and indoor farming may be the only viable option for feeding the world's population
Agriculture
Technology
Source article

Disclosing anti-corruption information in ESG reports – global trends and ICAC’s recommendations

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September 2019 issue
Recommended core elements of an anti-corruption programme　
Anti-corruption
ESG reporting
ICAC
Technical articles

Distinction between debt and equity

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April 2024 Issue
A summary of the Institute’s response to the IASB Exposure Draft on Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)
Financial instruments
IASB
Second opinions

Do professional accountants in business really need to be experts in data analytics?

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March 2020 issue
Experts chime in on the latest topics in accountancy and business
Data analytics
Technology
Meet the speaker

E-learning course on professional scepticism

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September 2020 Issue
What to expect from an e-learning course on professional scepticism
Professional scepticism
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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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