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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
Business

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
Second opinions

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
How to

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
Source article

Improving the equity method of accounting

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2025 Issue 2
A summary of the Institute’s response to the IASB Exposure Draft Equity Method of Accounting – IAS 28 Investments in Associates and Joint Ventures (revised 202x)
Equity methond
Financial reporting
Profile

In it for the long term

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May 2021 issue
Gilbert Chan CPA, Managing Director and Co-founder of Giraffe Capital Limited on how he uses his skills to take small and medium enterprises to the next level
Corporate Finance
IPO
Accounting

In NGOs we trust

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August 2018 issue
How CPAs can help NGOs and charities in Hong Kong build good corporate governance
Corporate governance
CPA for NGO
NGOs
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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