HKFRS 9

Showing 71-76 of 76 results for HKFRS 9

The application of HKAS 12 Income Taxes in light of the recent Hong Kong profits tax regime

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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

Work and life

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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

Work and life

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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

Technical articles

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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

Thought leadership

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May 2019 issue

Lydia Leung, Senior Valuation Specialist of IHS Markit, on factors that influence a start-up’s valuation

Source article

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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