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SME standard

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Amendments to the SME standard

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July 2020 issue
A look at changes to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard
Financial reporting
SME standard
Second opinions

How will the International Sustainability Standards Board’s two proposed standards meet the needs of investors?

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May 2022 issue
Experts chime in on the latest developments in business and accounting
Investment
ISSB
Sustainability
Second opinions

What should be the top priority for accountants in 2020?

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January 2020 issue
Experts chime in on the latest topics in accountancy and business
Industry trends
Second opinions

What should the top priority be for accountants in 2021?

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February 2021 issue
Experts chime in on the latest topics in accountancy and business
Priority
Meet the speaker

2021 Compliance Forum: “Risk Management: Corroborating Evidence is a Key to Success”

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November 2021 issue
What to expect from the 2021 Compliance Forum, available as an e-Seminar
Compliance
Risk management
Profile

50th Anniversary Interview Series:
Hong Kong’s success ingredient

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July 2023 Issue
Paul Chan, Financial Secretary of the Government of the Hong Kong Special Administrative Region, on why he remains optimistic about the city’s economic recovery
50th Anniversary
Career
Profile
Technical articles

A chance to tailor a new standard

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September 2021 issue
A look at the IASB’s proposal for reduced disclosure requirements 
Financial reporting
SMEs
Accounting

A new era of profits tax filing

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April 2023 Issue
Experts discuss the importance of the Inland Revenue Department’s e-Filing project to Hong Kong and how taxpayers are responding to the changes
E-filing
IRD
Taxation
Technical articles

A proposed IFRS with reduced disclosure requirements

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January 2022 issue
An overview of the Institute’s response to the IASB’s exposure draft
Disclosure requirement
Financial reporting
Technical articles

A review of the classification and measurement of financial instruments

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February 2022 issue
A summary of the Institute’s response to the IASB Request for Information on the classification and measurement of IFRS 9
Financial instruments
Standard setting
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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