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Accounting

Meeting the needs of SMPs

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April 2021 issue
Members of the Institute’s Small and Medium Practices Committee discuss at a roundtable the many pressing challenges SMPs face in the city and how the Institute can help
Digitalization
SMPs
Accounting

Navigating China’s tax system

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June 2020 issue
Experts discuss tax strategies at the China Taxation Conference
China Taxation Conference
Taxation
Source article

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

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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

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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

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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

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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

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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

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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

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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

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February 2021 issue
A special report on the work and skills of specialists working in valuations
Business valuation
Specialist training programmes
POPULAR READ
Interview with Webster Ng:
Meeting the moment
HKFRS 18 is coming. Is Hong Kong ready?
Forever young
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