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May 2020 issue
Ken Siong, Senior Technical Director at the International Ethics Standards Board for Accountants, on how he is helping to elevate ethics
Career
IESBA
Technical articles
HKFRS 16 – Frequently asked questions on leases discount rate
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December 2018 issue
An overview of the changes to lessee accounting when HKFRS 16 Leases becomes effective
HKFRS 16
Leases
Technical articles
HKFRS 17 Insurance Contracts: Contractual service margin
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May 2021 issue
Introducing the Institute’s new guidance on determining coverage units and relative weighting for insurance contracts that provide multiple services
Insurance
Technical articles
HKFRS 18: a paradigm shift in financial performance presentation
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July 2024 Issue
An overview of new accounting standard HKFRS 18 Presentation and Disclosure in Financial Statements
HKFRS 18
Technical articles
HKFRS 9 – key application challenges for corporates and practical tips
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December 2019 issue
The challenges faced by corporates and SMEs in applying HKFRS 9
Financial instruments
Financial reporting
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Home smart home
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July 2019 issue
The benefits and risks of owning a smart home
Data privacy
Data security
Smart home
Second opinions
How can family offices overcome due diligence challenges?
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July 2024 Issue
How can family offices overcome due diligence challenges?
Due diligence
Family office
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How can whistle-blowing policies and procedures in companies improve?
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November 2020 Issue
Experts chime in on the latest topics in accountancy and business
Whistle-blowing
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How to empower CFOs to drive climate action
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August 2021 issue
Sanjay Rughani, Chair of the IFAC Professional Accountants in Business Advisory Group, on how to empower CFOs to drive climate action
CPA roles
Sustainability
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Improving IAS 37 for recognizing and measuring provisions
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2025 Issue 3
A summary of the Institute’s response to the IASB Exposure Draft
Accounting standard
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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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