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Accounting

China taxation conference 2022: Navigating uncertainty

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June 2022 issue
A panel of experts discuss the latest tax relief measures and the crackdown on tax fraud in Mainland China
China Tax
Institute events
Institute Insights

China Taxation Conference 2024: Panel insights

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July 2024 Issue
Panellists share insights and experiences relating to Mainland tax issues at the annual tax event
China Tax
China Taxation Conference
Technical articles

Classification of liabilities as current or non-current: what’s new?

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April 2023 Issue
An overview of the key changes from the current HKAS 1 due to the amendments issued in 2020 and 2022
Accounting standard
Financial reporting
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
Accounting

Experts in unlocking value

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July 2024 Issue
From a due diligence analyst to an investor relations professional, members Share how their expertise serve specific functions in investment
Business valuation
Due diligence
Investment
investor relations
M&A
Tax
Accounting

Fashioning global standards

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July 2019 issue
How the Institute’s Standard Setting Department sets financial reporting standards and works towards a successful implementation
Accounting

Filing for the 21st century

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November 2021 issue
Experts share their views on the Inland Revenue Department’s e-Filing Project
Accounting technology
Digital transformation
Taxation
Accounting

Good habits start young

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March 2022 issue
How accountants can help to promote financial literacy and better spending habits among young adults and children
Education
Money management
Technical articles

HKFRS 16 – Frequently asked questions on leases discount rate

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December 2018 issue
An overview of the changes to lessee accounting when HKFRS 16 Leases becomes effective
HKFRS 16
Leases
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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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