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Standard setting

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Accounting

China tax, changing ways

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June 2019 issue
China Tax Conference 2019 – How new tax policies and technologies are set to affect Hong Kong businesses and abroad
China Tax
China Taxation Conference
Technical articles

Classification of liabilities as current or non-current: what’s new?

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April 2023 Issue
An overview of the key changes from the current HKAS 1 due to the amendments issued in 2020 and 2022
Accounting standard
Financial reporting
Source article

Commitment to ensuring audit quality

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May 2021 issue
The Institute’s latest Financial Reporting, Auditing and Ethics Alert covers the importance of audit quality and the Institute’s commitment to ensuring it
Audit quality
Profile

Communicating the future

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October 2019 issue
Meet the Institute’s new Chief Executive and Registrar, Margaret W.S. Chan
Career
Leadership
Profile

Connecting the dots

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December 2020 issue
Ellis Cheng, Chief Financial Officer of Kerry Logistics Network Limited, on what it takes to take a logistics company global
Career
Logistic
PAIB
Meet the speaker

CPA Congress panel discussion: Transitioning Hong Kong into an ESG and green finance hub

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October 2023 Issue
Christine Loh, Chief Development Strategist, Institute for the Environment at The HKUST, on the archived webinar of the CPA Congress features a panel discussion on Hong Kong’s role in ESG and green finance
CPA Congress
ESG
Green finance
Profile

Creating lifelong value

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February 2021 issue
Eugene Liu, Managing Partner and Head of Consulting at RSM Hong Kong, on the need to stay relevant and flexible amid rapid changes within the profession
Business valuation
Career
Source article

Cross-cultural CSR complicates cross-border transactions for MNEs

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November 2019 issue
How transfer pricing policies will be affected by cross-cultural corporate social responsibility activities　
Corporate social responsibility
MNEs
Transfer pricing
Q&A with a PAIP

Cyrus Cheung CPA (practising)

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November 2021 issue
Cyrus Cheung CPA (practising), Partner, ESG Services at PwC
ESG
PAIP
Technical articles

Distinction between debt and equity

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April 2024 Issue
A summary of the Institute’s response to the IASB Exposure Draft on Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)
Financial instruments
IASB
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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