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ESG integration in business valuation: an overview
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2026 Issue 1
The latest developments and drivers of the integration of ESG factors in valuation frameworks
Business valuation
ESG
Sustainability
Q&A with a PAIP
Gary Stevenson CPA
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May 2022 issue
Gary Stevenson CPA, Head of IFRS/HKFRS and Technical Accounting at RSM Hong Kong
Career
PAIP
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Getting down to business
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2026 Issue 1
Stephen Law, President of the Institute, on how his career across corporate leadership and public service will inform his presidency
Leadership
PAIB
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Goodwill: improvements to subsequent accounting
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March 2020 issue
An overview of a joint research paper on accounting for goodwill
Financial reporting
Goodwill
Valuation
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HKFRS 17 Insurance Contracts: Contractual service margin
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May 2021 issue
Introducing the Institute’s new guidance on determining coverage units and relative weighting for insurance contracts that provide multiple services
Insurance
Technical articles
HKFRS 9 – key application challenges for corporates and practical tips
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December 2019 issue
The challenges faced by corporates and SMEs in applying HKFRS 9
Financial instruments
Financial reporting
Thought leadership
HKICPA’s sustainability journey: What we learned from our first phase of carbon reduction
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2026 Issue 1
Herbert Yung, Director of Sustainability at the Institute, on key lessons from the first phase of the Institute’s carbon reduction journey
carbon reduction
Sustainability
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July 2019 issue
Institute news
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August 2019
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March 2020 issue
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