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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
Technical articles
HKFRS 16 – Frequently asked questions on leases discount rate
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December 2018 issue
An overview of the changes to lessee accounting when HKFRS 16 Leases becomes effective
HKFRS 16
Leases
Technical articles
HKFRS 18: a paradigm shift in financial performance presentation
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July 2024 Issue
An overview of new accounting standard HKFRS 18 Presentation and Disclosure in Financial Statements
HKFRS 18
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
Second opinions
How can accountants support transition finance and planning for businesses?
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January 2024 Issue
How can accountants support transition finance and planning for businesses?
ESG
Transition finance
Second opinions
How can common standards combat greenwashing?
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July 2021 issue
How can common standards combat greenwashing?
Greenwashing
Sustainability
Technical articles
How useful is a “simplified” auditing standard?
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February 2022 issue
An overview of the Institute’s response to the IAASB’s exposure draft on LCE audits
Less Complex Entities
Standard setting
Young member of the month
Hyde Tse
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June 2020 issue
Hyde Tse, Assistant Finance Manager at A.S. Watson Group
Career
PAIB
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April 2023 Issue
Institute news
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April 2023 Issue
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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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