Current Issue
2025 Issue 4
Read digital flipbook
Read PDF
Get notified for updates
Past Issues
Read digital flipbook
Read PDF
Get notified for updates
Past Issues
Contents
More
Popular Topics
Digital transformation
ESG
Sustainability
Corporate finance
Work life balance
Metaverse
FinTech
Taxation
Ethics
SMPs
Diversity
Anti-money laundering
Cryptocurrencies
POPULAR READ
A profession on the move
Interview with Jean Bouquot, President of the IFAC
The investor effect: What’s really driving sustainability reporting?
Making their mark globally
Home / Search result

Less Complex Entities

Showing 31-40 of 70 results for Less Complex Entities
Categories
Accounting
Book review
Business
Business news
Columns
CPA Community insights
CPA Congress
CPA Congress
Features
Guest of honour message
How to
Institute Insights
Institute news
Institute update
Keynote speaker interview
Keynote speaker message
Leisure Plus
Let's get fiscal
Meet the speaker
President’s message
Profile
Profiles
Q&A with a PAIB
Q&A with a PAIP
Second opinions
Short profiles
Source
Source article
Special contributions
Technical articles
Technical news
Thought leadership
Work and life
Young member of the month
Source article

Navigating tax deductions for intellectual property-related expenditures in Hong Kong

Bookmark
2025 Issue 4
Current rules and recommendations for enhancing deductibility
Intellectual property
Taxation
Source article

OECD revised profit split method and Hong Kong transfer pricing landscape

Bookmark
November 2018 issue
An overview of the revised profit split method
MNEs
Transfer pricing
Technical articles

Proposed amendments to the IFRS for SMEs Accounting Standard

Bookmark
April 2023 Issue
A summary of the Institute’s response to the IASB Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
IASB
IFRS for SMEs
Technical articles

Proposed revisions to IAASB ISAs and IESBA Code of Ethics

Bookmark
July 2023 Issue
An overview of the Institute’s responses to recent consultation documents of the IAASB and IESBA
Code of ethics
IAASB
IESBA
Standard setting
Business

Revolutionizing the taxation experience

Bookmark
March 2021 issue
A roundtable discussion on how new technologies will help taxpayers and change how tax is paid
Digitalization
Taxation
Accounting

Settling the standard

Bookmark
April 2020 issue
A look at the global debate on how goodwill accounting can improve for better disclosures about acquisitions
Financial reporting
Goodwill
Q&A with a PAIP

Sky Yuen

Bookmark
January 2023 Issue
Sky Yuen, Director, Technical and Regulatory at Baker Tilly Hong Kong
Financial reporting
PAIP
Sustainability
Accounting

Special report: A high value career

Bookmark
February 2021 issue
A special report on the work and skills of specialists working in valuations
Business valuation
Specialist training programmes
Accounting

Special report: Making the journey a success

Bookmark
May 2021 issue
A special report on the wide range of skills and expertise required from CPAs working in IPO advisory, and what needs to be done to successfully take a company public
Corporate Finance
IPO
Accounting

Tax today: A global view

Bookmark
April 2019 issue
Tax leaders from global accounting bodies sit down with A Plus to discuss critical tax issues
GAA
Taxation
POPULAR READ
A profession on the move
Interview with Jean Bouquot, President of the IFAC
The investor effect: What’s really driving sustainability reporting?
Making their mark globally
Sign up for the e-newsletter and never miss an issue
We use cookies to give you the best experience of our website. By continuing to browse the site, you agree to the use of cookies for analytics and personalized content. To learn more, visit our privacy policy page. View more
Accept All Cookies