Investment

Showing 171-180 of 433 results for Investment

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

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

Thought leadership

HKICPA’s sustainability journey: What we learned from our first phase of carbon reduction

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2026 Issue 1

Herbert Yung, Director of Sustainability at the Institute, on key lessons from the first phase of the Institute’s carbon reduction journey

Business

Home truths

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October 2018 issue

How and why short selling has become more popular in Hong Kong

Business

Hong Kong is open for businesses

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January 2019 issue

The opportunities for collaboration and innovation with the Hong Kong Monetary Authority’s new Open API Framework

Source article

Hong Kong’s carried interest tax concessions bill

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March 2021 issue

Examining the bill introducing concessionary tax treatment for eligible carried interest

Thought leadership

Hong Kong’s entrepreneur ecosystem at a “critical juncture”

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October 2019 issue

Irene Chu and Patrick Kirby on how start-ups in Hong Kong can better leverage resources for growth

Source article

Hong Kong’s family office regime poised to draw Asia’s wealth

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October 2023 Issue

A look at whether Hong Kong’s family office regime makes the city a highly competitive family office location

Source article

Hong Kong’s licensing regime for virtual assets

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2025 Issue 1

An overview of the rigorous regulations for virtual asset trading platforms

Technical articles

Hong Kong’s new legislative support for HKFRS 9

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December 2018 issue

New bill allows taxpayers to align the tax treatment of financial instruments with their fair value accounting treatment under HKFRS 9