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Merger accounting

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Technical articles

Merger accounting under AG 5:
Proposed changes and why they matter

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2026 Issue 2
A summary of the Institute’s Exposure Draft
AG5
Merger accounting
Meet the speaker

The unsettled area in valuation: the DLOM to a controlling interest

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March 2020 issue
Ferry Choy, Managing Director of Flagship Appraisals and Consulting Limited, on his e-series on valuations
M&A
Valuation
Accounting

A platform to transform

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January 2021 issue
How the Young Members Committee pledges to develop young members and provide them with a platform to voice out their needs
Career development
Young members
Profile

A position of trust

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August 2018 issue
Teresa Ko, IFRS Foundation Trustees and Freshfields Bruckhaus Deringer China Chairman and Partner, on enhancing global financial reporting standards
IASB
IFRS Foundation
Leadership
Profile

A view from the inside

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August 2021 issue
Helen Li FCPA, President of The Institute of Internal Auditors Hong Kong, on how internal auditors can upskill themselves to remain relevant amid an ever-changing business landscape
Internal audit
PAIB
Profile

Always an auditor

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June 2018 issue
Clement Chan, Managing Director at BDO Hong Kong, on how accountants will always remain relevant, even in a time of technological advancements
Auditing
Leadership
PAIP
Young member of the month

Andrea Lam CPA

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July 2022 issue
Andrea Lam CPA, Senior Manager, Bain & Company
Career
QP
Accounting

Bonds built to last: Celebrating a decade of the HKICPA’s Mentorship Programme

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April 2024 Issue
Three mentor-mentee pairs discuss the impact of the programme on their careers and personal growth
Career development
Mentorship Programme
Business

Bridge to business

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June 2018 issue
A mammoth 55 km-long bridge is set to open this year – what investment opportunities will it bring to Hong Kong?　
GBA
Zhuhai

Business news

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August 2018 issue
POPULAR READ
Guiding the Institute’s next chapter
Digital transformation:
How firms can get it right
Success on her terms
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