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Institute’s response to the IAASB discussion paper on fraud and going concern

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February 2021 issue
A look at the Institute’s feedback and recommendations on an IAASB discussion paper on fraud and going concern
Fraud
Going concern
IAASB
Technical articles

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
Insurance contracts
Meet the speaker

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
IRD
Taxation
Q&A with a PAIP

Isabel Lin CPA

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March 2022 issue
Isabel Lin CPA, Director at KPMG
Career
PAIP
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
Profile

Keeping it simple and effective: The IRD’s balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue

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2025 Issue 2
Benjamin Chan, Commissioner of Inland Revenue, on driving a digital revolution at the IRD and his advice for tax specialists
IRD
Taxation
POPULAR READ
Coming full circle
Interview with David Sun, Chairman of the Accounting and Financial Reporting Council
In CPAs we trust
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