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2025 Issue 3
Technical articles
Institute’s response to the IAASB discussion paper on fraud and going concern
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February 2021 issue
A look at the Institute’s feedback and recommendations on an IAASB discussion paper on fraud and going concern
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Going concern
IAASB
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Integrating ESG into your business
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May 2020 issue
What to expect from an e-learning course focused on integrating ESG concerns into business strategies
Business strategy
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Intellectual property-related tax incentives in Hong Kong and Singapore
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2025 Issue 1
The patent box regime and how it compares with Singapore’s IP-related incentive
Intellectual property
Patent box
R&D
Taxation
Business
Investing for a sustainable future
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April 2021 issue
How will the rise of green finance in Hong Kong elevate the city on the global stage?
Green finance
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IRD issues revised practice note explaining the tax treatment of financial instruments under HKFRS 9
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August 2020 issue
Notable clarifications detailed in the revised DIPN 42
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IRD
Taxation
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Is embracing sustainability and green finance an option or prerequisite for CPAs?
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January 2023 Issue
Experts chime in on the latest developments in business and accounting
CPA roles
ESG
Sustainability
Accounting
Is Hong Kong ready for BEPS 2.0?
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September 2019 issue
Experts discuss modern transfer pricing issues in Hong Kong
Annual Taxation Conference
BEPS 2.0
Taxation
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ISSB exposure drafts and Link Asset Management Limited: case study for streamlining ESG KPIs
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April 2023 Issue
The entity’s experience in adopting proposed standards under the ISSB’s exposure drafts
ESG
ISSB standards
Sustainability
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ISSB standards: How SMEs can get ready for the upcoming requirements
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January 2024 Issue
Key considerations for smaller enterprises amid companies gearing up for the ISSB standards
ESG
ISSB standards
SMEs
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POPULAR READ
Coming full circle
Interview with David Sun, Chairman of the Accounting and Financial Reporting Council
In CPAs we trust
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