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OECD revised profit split method and Hong Kong transfer pricing landscape
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November 2018 issue
An overview of the revised profit split method
MNEs
Transfer pricing
Technical articles
Proposed amendments to the IFRS for SMEs Accounting Standard
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April 2023 Issue
A summary of the Institute’s response to the IASB Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
IASB
IFRS for SMEs
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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
Technical articles
Reviewing valuation reports in an audit
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May 2022 issue
A look at the procedures to an asset valuation that auditors should keep in mind when obtaining audit evidence
Audit review
Valuation
Technical articles
Second year experiences with revised auditor’s reports
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January 2019 issue
An analysis of second year reports on key audit matters
Audit
Auditor's report
Kay audit matters
Accounting
Special report: Controllers of growth
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May 2020 issue
Career
Financial controllership
Accounting
Special report: The problem solvers
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August 2020 issue
A special report on how restructuring and insolvency professionals pick up the pieces for companies when things fall apart
Corporate rescue
Insolvency
Specialist training programmes
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Technical news
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June 2020 issue
The latest standards and technical developments
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September 2020 Issue
The latest standards and technical developments
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November 2020 Issue
The latest standards and technical developments
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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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