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Accounting

China tax, changing ways

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June 2019 issue
China Tax Conference 2019 – How new tax policies and technologies are set to affect Hong Kong businesses and abroad
China Tax
China Taxation Conference
Source article

Cross-cultural CSR complicates cross-border transactions for MNEs

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November 2019 issue
How transfer pricing policies will be affected by cross-cultural corporate social responsibility activities　
Corporate social responsibility
MNEs
Transfer pricing
Technical articles

Distinction between debt and equity

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April 2024 Issue
A summary of the Institute’s response to the IASB Exposure Draft on Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)
Financial instruments
IASB
Technical articles

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
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 17 Insurance Contracts: Contractual service margin

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May 2021 issue
Introducing the Institute’s new guidance on determining coverage units and relative weighting for insurance contracts that provide multiple services
Insurance
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
Financial instruments
Financial reporting
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
HKFRS 9
Tax
How to

How to work with forensic accountants

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January 2022 issue
Irene Siu CPA, Senior Director, Disputes and Investigations, at Alvarez & Marsal, on what companies should keep in mind when working with forensic accountants
CPA roles
Forensic accounting
Second opinions

How will blockchain transform accounting?

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March 2022 issue
Experts chime in on the latest topics in accountancy and business
Accounting technology
Blockchain
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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