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The application of HKAS 12 Income Taxes in light of the recent Hong Kong profits tax regime
Bookmark
July 2018 issue
An overview of the implications of the two-tiered profits tax regime, which will apply from the year of assessment 2018/19
Financial reporting
HKAS
Tax
Work and life
The brightest stars
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September 2021 issue
Top-scoring new QP students on the practical nature of the programme, and how it has prepared them for a fruitful career in the profession
Career
QP
Young members
Work and life
The future
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September 2018 issue
Four top QP students share their secrets to achieving high marks, and what excites them about joining the profession
QP
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
Technical articles
Unveiling HKFRS 19
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October 2024 Issue
The potential costs and benefits of the new standard for eligible subsidiaries
Financial reporting
HKFRS 19
Source article
Views exchanged during the 2020 annual meeting with the IRD
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October 2020 Issue
A look at the matters discussed at the Institute’s Taxation Faculty’s annual meeting with the IRD
IRD
Taxation
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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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