Profile

A purpose-driven profession: Interview with Roy Leung

January 2024 Issue
The President of the Institute on tackling the talent shortage issue, and the significance of the Institute’s role as a statutory sustainability standard setter
Business

Good CG, good ESG: Winners of the Best Corporate Governance and ESG Awards 2023

January 2024 Issue
Key highlights based on the awardees of the Institute’s business awards which celebrate achievements in corporate governance and ESG
Accounting

From extraneous to essential: Charting the rise of ESG assurance in Hong Kong

January 2024 Issue
The status of ESG assurance in Hong Kong, and the benefits for companies of engaging a third-party to assure their ESG reports
Driving Business Success
January 2024 Issue

Institute updates

Short profiles

Columns

Business news

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7.8%
The percentage decrease in the number of graduates earning an accounting bachelor’s degree in the 2021 to 2022 academic year in the United States, according to the American Institute of CPAs.
HK$100 billion
What KPMG forecasts Hong Kong IPO proceeds to reach in 2024, from an estimated 90 new listings. This would mark a recovery from 2023, a year in which HK$46.3 billion was raised through 70 IPOs.
29
The number of FTSE 100 businesses that changed their chief financial officer in 2023, the most since at least 2013.

Source

Technical articles
January 2024 Issue
A new standard on presentation and disclosure in financial statements
Source article
January 2024 Issue
Key considerations for smaller enterprises amid companies gearing up for the ISSB standards
Technical articles
January 2024 Issue
A summary of the Institute’s response to the IASB Request for Information on IFRS 15 Revenue from Contracts with Customers
Technical news
The latest standards and technical development highlights
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