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Enhanced disclosures for business combinations

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October 2024 Issue
A summary of the Institute’s response to the IASB exposure draft proposing amendments to IFRS 3 and IAS 36
Business combination
Accounting

Fashioning global standards

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July 2019 issue
How the Institute’s Standard Setting Department sets financial reporting standards and works towards a successful implementation
Technical articles

Five areas of focus for general insurers during IFRS 17 project planning and implementation

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October 2021 issue
Key topics to support management in effectively delivering IFRS 17
Financial reporting
Insurance
Technical articles

From sustainability narrative to financial implications: connected reporting under HKFRS SDS

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2026 Issue 3
How practitioners can assess the financial implications of sustainability-related risks and opportunities under HKFRS Sustainability Disclosure Standards
HKFRS SDS
Sustainability disclosures
Sustainability reporting
Sustainability standard
Technical articles

Future of reporting in insurance: new opportunities from reporting transformation

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March 2022 issue
A look at how IFRS 17 Insurance Contracts will bring enhanced consistency and transparency in financial reporting across the insurance industry, and how insurers can prepare themselves in the run-up to its implementation
Financial reporting
Insurance
Q&A with a PAIP

Gary Stevenson CPA

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May 2022 issue
Gary Stevenson CPA, Head of IFRS/HKFRS and Technical Accounting at RSM Hong Kong
Career
PAIP
Profile

Getting down to business

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2026 Issue 1
Stephen Law, President of the Institute, on how his career across corporate leadership and public service will inform his presidency
Leadership
PAIB
Business

Good CG, good ESG: Winners of the Best Corporate Governance and ESG Awards 2023

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January 2024 Issue
Key highlights based on the awardees of the Institute’s business awards which celebrate achievements in corporate governance and ESG
BCG & ESG Awards
Corporate governance
ESG
Technical articles

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
POPULAR READ
Interview with Webster Ng:
Meeting the moment
HKFRS 18 is coming. Is Hong Kong ready?
Forever young
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