Policy

Showing 81-90 of 220 results for Policy

Goodbye IAS 1; Hello IFRS 18

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January 2024 Issue

A new standard on presentation and disclosure in financial statements

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Groundbreaking VAT policies aiming to re-energize the Mainland economy

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May 2019 issue

A look at the implications of Mainland China’s new value added tax policy and how businesses should react to benefit from them

Technical articles

HKFRS 17 Insurance Contracts: Contractual service margin

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May 2021 issue

Introducing the Institute’s new guidance on determining coverage units and relative weighting for insurance contracts that provide multiple services

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

Profile

Holding down the fort

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September 2020 Issue

Edmund Wong, Practising Director of Patrick Wong CPA Ltd., on running an SMP and helping clients in difficult times

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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

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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

Second opinions

How can accountants support transition finance and planning for businesses?

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January 2024 Issue

How can accountants support transition finance and planning for businesses?

Second opinions

How can common standards combat greenwashing?

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July 2021 issue

How can common standards combat greenwashing?

Second opinions

How can small- and medium-sized practitioners best help small businesses bounce back?

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October 2024 Issue

How can small- and medium-sized practitioners best help small businesses bounce back?