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Technical articles

HKFRS 18: a paradigm shift in financial performance presentation

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July 2024 Issue
An overview of new accounting standard HKFRS 18 Presentation and Disclosure in Financial Statements
HKFRS 18
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
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How to empower CFOs to drive climate action

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August 2021 issue
Sanjay Rughani, Chair of the IFAC Professional Accountants in Business Advisory Group, on how to empower CFOs to drive climate action
CPA roles
Sustainability
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How to get ready for BEPS 2.0 – a new era of taxation

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May 2022 issue
Albert Lee, Global Co-Leader and Asia Pacific Leader, and Agnes Fok CPA, Director, of Tax Technology and Transformation, EY, on how companies can prepare for the implementation of BEPS 2.0
BEPS 2.0
Digital transformation
Taxation
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How to give back using accounting expertise

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December 2018 issue
Gary Poon, Member of the Institute’s Community Services Working Group, on how to meaningfully give back with accounting expertis
Community services
Young member of the month

Hyde Tse

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June 2020 issue
Hyde Tse, Assistant Finance Manager at A.S. Watson Group
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QP
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Inland Revenue Department interpretations of Hong Kong’s transfer pricing regime

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August 2019
The details and takeaways of DIPN 58, DIPN 59 and DIPN 60　
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Transfer pricing

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April 2023 Issue

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April 2023 Issue
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July 2018 issue
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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