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Proposed revisions to IAASB ISAs and IESBA Code of Ethics
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July 2023 Issue
An overview of the Institute’s responses to recent consultation documents of the IAASB and IESBA
Code of ethics
IAASB
IESBA
Standard setting
Technical articles
Proposed revisions to the Code of Ethics
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June 2022 issue
An overview of the Institute’s response to two IESBA exposure drafts on the Code of Ethics
Code of ethics
Source article
Proposed tax concession for carried interest
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September 2020 Issue
A summary of the Institute's submission in response to the FSTB consultation
Carried interest
Taxation
Accounting
Putting ethics first
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April 2022 issue
How can accountants uphold better ethics standards and practices?
Ethics
Institute survey
Q&A with a PAIB
Raymond Chiu
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April 2024 Issue
Raymond Chiu, Director of Finance at Hong Kong Metropolitan University
Higher education
PAIB
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
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
Reporting and fraud risk arising from COVID-19 pose significant challenges for professional accountants
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May 2020 issue
Reporting and fraud risks arising from the COVID-19 pandemic that accountants need to be alert to
Fraud
Pandemic
Source article
Review of annual financial reports of non-governmental organizations
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April 2019 issue
An overview of the annual financial reports of NGOs
Financial reporting
NGO engagements
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
1
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21
22
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25
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36
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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