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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
Accounting
Putting ethics first
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April 2022 issue
How can accountants uphold better ethics standards and practices?
Ethics
Institute survey
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
Recent developments in sustainability disclosure standards in Hong Kong
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2025 Issue 1
The journey to aligning local sustainability disclosure requirements with the ISSB Standards
HKFRS SDS
Sustainability reporting
Source article
Reconnect and renew: a summary of the Institute’s budget recommendations
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January 2023 Issue
The Institute’s recommendations for the 2023-24 Budget
Budget
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
Technical articles
Revenue recognition considerations in the engineering and construction industries
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August 2019
A look at changes to accounting for construction contracts when moving from HKAS 11 to HKFRS 15
Construction industry
Engineering industry
Financial reporting
Revenue recognition
Source article
Reviewing the OECD’s COVID-19 analysis
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April 2020 issue
A look at how the OECD’s new guidance can help taxpayers affected by the pandemic
OECD
Pandemic
Taxation
Technical articles
Revised definition of a public interest entity in the HKICPA Code of Ethics
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October 2024 Issue
Key changes in the definition of a PIE following revisions issued in July
Code of ethics
PIEs
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POPULAR READ
Embracing a transformative shift:
Interview with Edward Au
Adopting AI: How finance leaders can steer their organizations to success
Key areas accountants should pay attention to in 2025
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