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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
QP
Source article

Improving the equity method of accounting

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2025 Issue 2
A summary of the Institute’s response to the IASB Exposure Draft Equity Method of Accounting – IAS 28 Investments in Associates and Joint Ventures (revised 202x)
Equity methond
Financial reporting
Institute news

Institute news

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March 2020 issue
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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