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2025 Issue 2
Technical articles
Institute’s response to the IAASB discussion paper on fraud and going concern
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February 2021 issue
A look at the Institute’s feedback and recommendations on an IAASB discussion paper on fraud and going concern
Fraud
Going concern
IAASB
Technical articles
Institute’s response to the IESBA exposure draft on definitions of listed entity and public interest entity in the code of ethics
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June 2021 issue
Assessing the IESBA’s proposals to broaden the definition of a public interest entity
Code of ethics
PIEs
Technical articles
Institute’s response to the proposed IESSA
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July 2024 Issue
Details on the Institute’s response to the IESBA’s Exposure Draft on Proposed IESSA
IESBA
IESSA
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Instructors of the Institute
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March 2019 issue
Four Institute members share how they got into teaching, what they have learned on the job, and why it continues to be rewarding
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Teaching
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Insurance accounting redefined
Bookmark
June 2018 issue
The implications and benefits IFRS 17 will bring when it comes into compulsory effect from 1 January 2021
Financial reporting
IFRS 17
Insurance contracts
Source article
Intellectual property-related tax incentives in Hong Kong and Singapore
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2025 Issue 1
The patent box regime and how it compares with Singapore’s IP-related incentive
Intellectual property
Patent box
R&D
Taxation
Meet the speaker
Investing in Asian high-yield bond markets
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July 2021 issue
What to expect from an e-learning course on investing in Asian high-yield bond markets
Bond
Source article
IRD issues guidance on cryptocurrency taxation
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April 2020 issue
An overview of the Inland Revenue Department’s guidance on digital assets
Cryptocurrency
DIPN
IRD
Taxation
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IRD issues revised practice note explaining the tax treatment of financial instruments under HKFRS 9
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August 2020 issue
Notable clarifications detailed in the revised DIPN 42
DIPN
Financial reporting
IRD
Taxation
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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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