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Accounting

A new era of profits tax filing

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April 2023 Issue
Experts discuss the importance of the Inland Revenue Department’s e-Filing project to Hong Kong and how taxpayers are responding to the changes
E-filing
IRD
Taxation
Accounting

A plan for all

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July 2020 issue
A close look at the objectives set out in the Institute’s new strategic plan and what they mean for members
Strategic Plan
Work and life

A position of calm

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June 2019 issue
Three CPA yogis on the mental and physical benefits of yoga
Profile

A position of trust

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August 2018 issue
Teresa Ko, IFRS Foundation Trustees and Freshfields Bruckhaus Deringer China Chairman and Partner, on enhancing global financial reporting standards
IASB
IFRS Foundation
Leadership
Technical articles

A proposed IFRS with reduced disclosure requirements

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January 2022 issue
An overview of the Institute’s response to the IASB’s exposure draft
Disclosure requirement
Financial reporting
Profile

A purpose-driven profession: Interview with Roy Leung

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January 2024 Issue
The President of the Institute on tackling the talent shortage issue, and the significance of the Institute’s role as a statutory sustainability standard setter
Career
Leadership
PAIP
Technical articles

A review of the classification and measurement of financial instruments

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February 2022 issue
A summary of the Institute’s response to the IASB Request for Information on the classification and measurement of IFRS 9
Financial instruments
Standard setting
Technical articles

A review of the impairment of financial instruments

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October 2023 Issue
A summary of the Institute’s response to the IASB Request for Information on the impairment of IFRS 9
Financial instruments
IFRS 9
Technical articles

A review of the revenue recognition requirements

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January 2024 Issue
A summary of the Institute’s response to the IASB Request for Information on IFRS 15 Revenue from Contracts with Customers
Financial reporting
Revenue recognition
Technical articles

A step forward for reporting BCUCC

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September 2021 issue
A summary of specific areas of the Institute’s response to the IASB discussion paper
Business combination
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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