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2025 Issue 1
President’s message
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2025 Issue 2
Technical articles
Proposed amendments to the IFRS for SMEs Accounting Standard
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April 2023 Issue
A summary of the Institute’s response to the IASB Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
IASB
IFRS for SMEs
Technical articles
Revenue recognition considerations in the engineering and construction industries
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August 2019
A look at changes to accounting for construction contracts when moving from HKAS 11 to HKFRS 15
Construction industry
Engineering industry
Financial reporting
Revenue recognition
Accounting
Settling the standard
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April 2020 issue
A look at the global debate on how goodwill accounting can improve for better disclosures about acquisitions
Financial reporting
Goodwill
Source article
Size is no excuse
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December 2019 issue
A closer look at the defences in disciplinary cases involving audit deficiencies by small firms
Audit
Young member of the month
Stanley Hui CPA
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May 2021 issue
Stanley Hui CPA, Accountant at the Airport Authority
Profile
Taking on the world
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October 2019 issue
Frank Ho, Financial Controller of Charming Holidays, on staying ahead of constant change in Hong Kong’s travel industry
Career
PAIB
Tourism
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Taking stock and moving forward with financial reporting standard
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October 2019 issue
A look at the upcoming Annual Accounting Update taking place next month
Financial reporting
Technical news
Technical news
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June 2020 issue
The latest standards and technical developments
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POPULAR READ
Keeping it simple and effective: The IRD's balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue
BEPS 2.0: The journey of global tax reform
The evolving landscape of cross-border restructuring and insolvency
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