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Upfront lump sum spectrum utilization fees held as capital in nature and not deductible

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September 2020 Issue
Examining the Court of First Instance judgment
Taxation
Meet the speaker

Valuation in the spotlight

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March 2021 issue
What to expect from the Institute’s new Business Valuation Programme
Business valuation
Thought leadership

Valuing private equity portfolio in times of significant uncertainty

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April 2020 issue
Lydia Leung, Associate Director, Valuations Services, at IHS Markit, on the impact of the COVID-19 pandemic on business valuations
Business valuation
Pandemic
Meet the speaker

Views on debt restructuring from the buy-side

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May 2022 issue
What to expect from a webinar on the debt restructuring process from the perspective of the buy-side and the career opportunities available in the field
Debt restructuring
Insolvency
Business

Virtually limitless

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April 2022 issue
The metaverse and non-fungible tokens bring huge business and investment opportunities for companies, and challenges for CPAs
Cryptocurrency
Digital transformation
Metaverse
NFT
Non-fungible tokens
Virtual assets
Profile

Voicing members’ needs

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February 2022 issue
Edmund Wong FCPA (practising), new representative of the Legislative Council’s Accountancy functional constituency, on how he will help the profession
LegCo
SMPs
Thought leadership

Walking the ESG talk: the time is now

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August 2022 issue
Pat Woo CPA (practising), Partner and Head of ESG, Hong Kong at KPMG China, on how corporates can eliminate greenwashing
ESG
Greenwashing
Work and life

We will rock you

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August 2018 issue
Institute members from Pop-rock cover band The Opinion show us how they rock
CPA musicians
Business

Weighting for success

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April 2019 issue
A look at how Hong Kong’s new listing regime with a weighted voting rights structure balances innovation and good corporate governance
Corporate Finance
IPO
Listing
Weighted voting rights
Second opinions

What are the emerging risks facing professionals in the future?

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July 2019 issue
What are the emerging risks facing professionals in the future?
Accounting
Emerging risks
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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