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Institute Insights

The government’s vision statement and the Institute’s sustainability disclosure standards development

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April 2024 Issue
A look at the Institute’s role within the government’s vision as the sustainability reporting standard setter in Hong Kong
Standard setting
Sustainability reporting
Thought leadership

The impact of climate risk on corporate reporting

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November 2021 issue
Chris Joy FCPA, the Institute’s Executive Director, on the key role of the profession in climate-related reporting
ESG
Sustainability
Technical articles

The Institute’s response to the ISSB’s exposure drafts on general and climate-related disclosures

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August 2022 issue
A summary of the Institute’s response to two exposure drafts setting out proposed IFRS Sustainability Disclosure Standards by the ISSB
ISSB
Sustainability
Accounting

The journey of IFRS standards

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April 2023 Issue
Thought leadership

The true value of start-ups in Asia

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May 2019 issue
Lydia Leung, Senior Valuation Specialist of IHS Markit, on factors that influence a start-up’s valuation
start-ups
Valuation
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
Second opinions

What is critical to effectively meeting the ISSB standards?

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April 2023 Issue
Experts chime in on the latest topics in accountancy and business
ESG
ISSB standards
Sustainability
Technical articles

What’s next for the IASB work plan?

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December 2021 issue
An overview of the Institute’s response to the IASB’s Third Agenda Consultation
Financial reporting
IASB
Source article

What’s next for the ISSB work plan?

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January 2024 Issue
An overview of the Institute’s response to the ISSB Request for Information on Consultation on Agenda Priorities
ISSB
Work plan
Thought leadership

Why ESG reporting matters

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January 2024 Issue
Andrew Harding, Chief Executive, Management Accounting, at AICPA & CIMA, on the profession’s key role in embedding sustainability into business strategy
CPA roles
ESG reporting
POPULAR READ
Embracing a transformative shift:
Interview with Edward Au
Adopting AI: How finance leaders can steer their organizations to success
Key areas accountants should pay attention to in 2025
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