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Institute Insights
The government’s vision statement and the Institute’s sustainability disclosure standards development
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April 2024 Issue
A look at the Institute’s role within the government’s vision as the sustainability reporting standard setter in Hong Kong
Standard setting
Sustainability reporting
Thought leadership
The impact of climate risk on corporate reporting
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November 2021 issue
Chris Joy FCPA, the Institute’s Executive Director, on the key role of the profession in climate-related reporting
ESG
Sustainability
Thought leadership
The importance of independent non-executive directors on corporate boards – a comparative review
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June 2018 issue
How corporate scandals demonstrate the importance of independent non-executive directors
Corporate governance
INEDs
Institute's report
Technical articles
The Institute’s response to the ISSB’s exposure drafts on general and climate-related disclosures
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August 2022 issue
A summary of the Institute’s response to two exposure drafts setting out proposed IFRS Sustainability Disclosure Standards by the ISSB
ISSB
Sustainability
Technical articles
The interaction of the accounting standards with the tax laws – HKFRS 15 and HKFRS 16
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October 2020 Issue
A look at tax principles for determining whether and when accounting profits or losses are taxable or deductible
Financial reporting
Taxation
Accounting
The journey of IFRS standards
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April 2023 Issue
Business
The journey to net-zero
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September 2021 issue
What are companies doing to limit their carbon emissions for a net-zero future?
Net-zero
Sustainability
Book review
The Myth of Capitalism: Monopolies and the Death of Competition by Jonathan Tepper
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March 2019 issue
The Myth of Capitalism: Monopolies and the Death of Competitionreviewed and interview with author Jonathan Tepper
How to
The paperless office: five steps to make it a reality
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October 2021 issue
Technology company cloudThing on the steps to creating a paperless office
Accounting technology
ESG
Thought leadership
The practice of tomorrow
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December 2018 issue
Christopher Arnold and George Willie on strategies for small- and medium-sized firms to remain relevant in the new year
Practice management
SMPs
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POPULAR READ
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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