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HKFRS 17 Insurance Contracts: Contractual service margin
Bookmark
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 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
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
Profile
Holding down the fort
Bookmark
September 2020 Issue
Edmund Wong, Practising Director of Patrick Wong CPA Ltd., on running an SMP and helping clients in difficult times
Career
PAIP
SMPs
Business
Home truths
Bookmark
October 2018 issue
How and why short selling has become more popular in Hong Kong
Short selling
Business
Hong Kong is open for businesses
Bookmark
January 2019 issue
The opportunities for collaboration and innovation with the Hong Kong Monetary Authority’s new Open API Framework
Bank industry
FinTech
Source article
Hong Kong revises DIPN on APAs to help manage tax uncertainties
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August 2020 issue
Key changes and aspects of the revised DIPN 48
DIPN
IRD
Taxation
Source article
Hong Kong’s carried interest tax concessions bill
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March 2021 issue
Examining the bill introducing concessionary tax treatment for eligible carried interest
Taxation
Thought leadership
Hong Kong’s entrepreneur ecosystem at a “critical juncture”
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October 2019 issue
Irene Chu and Patrick Kirby on how start-ups in Hong Kong can better leverage resources for growth
Entrepreneurial
Source article
Hong Kong’s family office regime poised to draw Asia’s wealth
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October 2023 Issue
A look at whether Hong Kong’s family office regime makes the city a highly competitive family office location
Family office
Tax
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POPULAR READ
Keeping it simple and effective: The IRD's balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue
BEPS 2.0: The journey of global tax reform
The evolving landscape of cross-border restructuring and insolvency
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