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Accounting

Reaching new standards

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March 2021 issue
The implications new IAASB Quality Management Standards will have on the audit profession
Quality management standards
Technical articles

Recent developments in sustainability disclosure standards in Hong Kong

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2025 Issue 1
The journey to aligning local sustainability disclosure requirements with the ISSB Standards
HKFRS SDS
Sustainability reporting
Source article

Reconnect and renew: a summary of the Institute’s budget recommendations

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January 2023 Issue
The Institute’s recommendations for the 2023-24 Budget
Budget
Technical articles

Reconsidering consolidation, joint arrangements and related disclosures

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June 2021 issue
A summary of specific areas of the Institute’s response to the IASB request for information on IFRS 10, 11 and 12
Financial reporting
Thought leadership

Reflections from the Ministry of Finance’s high-level finance and accounting talent programme

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2026 Issue 1
Institute's Council member Charbon Lo on the outcomes of his experience in the Ministry of Finance’s high-level finance and accounting talent programme
MoF
Talent programme
Meet the speaker

Regional tax considerations for an M&A transaction roundtable: Annual Taxation Conference 2020

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June 2020 issue
What to expect from an e-learning webinar on the Annual Taxation Conference 2020
Annual Taxation Conference
BEPS 2.0
M&A
Taxation
Thought leadership

Rekindling Hong Kong’s entrepreneurial spirit

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October 2018 issue
How Hong Kong can maintain its entrepreneurial spirit, by Irene Chu and Patrick Kirby
Entrepreneurship
Source article

Reviewing the OECD’s COVID-19 analysis

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April 2020 issue
A look at how the OECD’s new guidance can help taxpayers affected by the pandemic
OECD
Pandemic
Taxation
Technical articles

Revised DIPN 39 raises controversies over an apparently inconsistent application of the source principles

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May 2020 issue
A look at the revised DIPN on the digital economy issued by the Inland Revenue Department
DIPN
IRD
Taxation
Profile

Revitalizing made in Hong Kong

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July 2020 issue
Dr Daniel Yip, Chairman of the Federation of Hong Kong Industries, on reinvigorating the city’s manufacturing sector
Leadership
Manufacturing sector
POPULAR READ
Interview with Webster Ng:
Meeting the moment
HKFRS 18 is coming. Is Hong Kong ready?
Forever young
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