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The centrality of ethics to sustainability

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September 2022 issue
Ken Siong CPA, Programme and Senior Director, International Ethics Standards Board for Accountants, on the role ethics plays in sustainability assurance
Ethics
IESBA
Sustainability
Source article

The enactment of economic substance legislation in no or only nominal tax jurisdictions

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April 2019 issue
A look at the economic substance legislation in the Cayman Islands and British Virgin Islands
Economic substance law
Taxation
Source article

The enforcement of transfer pricing in China

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April 2023 Issue
Accounting

The future specialists

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July 2021 issue
The Institute’s specialist training programme students on how the courses have prepared them for the next stage of their careers
Business valuation
Career
Financial controllership
Forensic accounting
Insolvency
Specialist training programmes
Taxation
Thought leadership

The impact of climate risk on corporate reporting

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November 2021 issue
Chris Joy FCPA, the Institute’s Executive Director, on the key role of the profession in climate-related reporting
ESG
Sustainability
Thought leadership

The importance of valuation to the global financial system and to Hong Kong

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August 2019
Nick Talbot, Chief Executive Officer of the International Valuation Standards Council, on the importance of valuation to Hong Kong
IVSC
Valuation
Technical articles

The Institute’s response to the ISSB’s exposure drafts on general and climate-related disclosures

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August 2022 issue
A summary of the Institute’s response to two exposure drafts setting out proposed IFRS Sustainability Disclosure Standards by the ISSB
ISSB
Sustainability
Technical articles

The interaction of the accounting standards with the tax laws – HKFRS 15 and HKFRS 16

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October 2020 Issue
A look at tax principles for determining whether and when accounting profits or losses are taxable or deductible
Financial reporting
Taxation
Accounting

The journey of IFRS standards

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April 2023 Issue
Business

The journey to net-zero

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September 2021 issue
What are companies doing to limit their carbon emissions for a net-zero future?
Net-zero
Sustainability
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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