精选编译文章
| 2024年第4期 | |
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Always ready for business: Interview with Agnes Chan
香港总商会主席陈瑞娟谈及商界当前的忧虑，以及她对会计行业的热情 Agnes Chan, Chairman of the Hong Kong General Chamber of Commerce, on the current concerns of business and her passion for the profession |
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奔向梦想：初创企业首席财务官如何将抱负变为现实 To the moon: How start-up CFOs turn ambitions into reality
公会会员分享他们作为初创企业首席财务官的当前目标，并为希望加入这个快速发展领域的会计师提供建议 Institute members share what goals they currently have as start-up CFOs and advice for CPAs looking to join this fast-moving space |
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从合规到竞争力：中小型执业会计师事务所引领中小企业绿色转型 From compliance to competitive edge: SMPs helping SMEs to navigate the green shift
中小型执业会计师事务所在帮助小型企业应对极为复杂的可持续发展事宜上如何发挥重要作用 How small- and medium-sized practitioners play a vital role in helping smaller enterprises navigate the complexities of sustainability |
Thought leadership
在AI时代以香港私隐专员公署的《模范框架》保障个人资料私隐 Safeguarding personal data privacy in the AI era with PCPD’s Model Framework
香港个人资料私隐专员钟丽玲，讲述香港个人资料私隐专员公署的《模范框架》中有关确保人工智能安全的主要建议 Ada Chung, Privacy Commissioner for Personal Data, on key recommendations covered by PCPD’s model framework for ensuring AI security |
Second opinions
How can small- and medium-sized practitioners best help small businesses bounce back?
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Q&A with a PAIB
Colin Wong, Finance Director at Citybus Limited
城巴有限公司财务总监王世扬，讲述其计划在巴士营运公司达成的目标，并探讨零排放巴士如何改变香港的公共交通面貌 Colin Wong, Finance Director at Citybus Limited on the goals he plans to accomplish at the bus operator, and how zero-emission buses are transforming the Hong Kong’s public transportation landscape |
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Q&A with a PAIP
Kanice Ng, Senior Audit Manager at PKF Hong Kong Limited
PKF香港高级审计经理吴芷程，讲述她的职位所带来的机遇，并分享她运用科技简化审计流程的经验 Kanice Ng, Senior Audit Manager at PKF Hong Kong Limited on the opportunities of her role and her experience using technology to streamline the audit process
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Young member of the month
Thomas Lau, Senior Lecturer at Hong Kong Metropolitan University
香港都会大学高级讲师刘一雷，分享他如何在大学里贯彻公会最新的专业资格课程（QP）中的理念以及从过程中获得的经验 Thomas Lau, Senior Lecturer at Hong Kong Metropolitan University shares how he is applying the philosophy of the Institute’s updated Qualification Programme, and his experience implementing it, to a university setting |
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允许满足适用条件的子公司自愿采用的披露准则 A disclosure-only standard optional for eligible subsidiaries
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Your views have been incorporated into the ISSB’s work plan
本文概述了国际可持续准则理事会反馈声明 An overview of the International Sustainability Standards Board’s feedback statement
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Revised definition of a PIE in the HKICPA Code of Ethics
本文概述了在经修订的道德守则中对公众利益实体定义的主要更改 Key changes in the definition of a public interest entity following revisions to the Code
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| 2024年第3期 | |
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Bringing the world to Hong Kong: Interview with Christopher Hui
财经事务及库务局局长许正宇，谈及其对虚拟资产的看法，以及为何认为会计师在商界中的角色如同音乐家 Christopher Hui, Secretary for Financial Services and the Treasury, on his view on virtual assets, and how accountants are the musicians of the business world |
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从尽职调查分析师到投资者关系专员，公会会员分享他们的专业知识如何在投资领域中发挥特定作用 From a due diligence analyst to an investor relations professional, members share how their expertise serve specific functions in investment |
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East meets east: Mutual benefits of growing China-Middle East ties
中国内地与中东不断扩大的贸易关系为香港的金融专家创造了机会 The Mainland’s expanding trade ties with the Middle East is creating opportunities for Hong Kong’s financial experts |
Thought leadership
德勤风险咨询华南区领导合伙人兼公会可持续发展委员会成员冯文珊，探讨如何建立绿色供应链 Melissa Fung, Consulting Business, Southern Region Managing Partner at Deloitte, on how to build sustainable supply chains |
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Q&A with a PAIB
James Cheung, General Manager – Corporate Finance at Century City Group
世纪城市集团企业财务总经理张治仁，讲述其参与的企业交易规划和执行工作 James Cheung, General Manager – Corporate Finance at Century City Group, on his work involving participation in the planning and implementation of corporate transactions |
 Q&A with a PAIP
Tiffany Wong, Managing Director at Alvarez & Marsal Tiffany Wong, Managing Director at Alvarez & Marsal, on winning the award for 2024 Woman of the Year in Restructuring in April, and how trusting in intuition can be a valuable leadership skill |
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Young member of the month
Jerica Chan, Regional Finance Manager at Bausch and Lomb
Jerica Chan, Regional Finance Manager at Bausch and Lomb, talks on career-launching internships, and how managing remote international teams can sometimes require a shift in a manager’s own style |
 Institute insights
China Taxation Conference 2024: Panel insights Expert panellists explored current Mainland and cross-boundary tax issues, from GBA tax policies to the complexities of transfer pricing at the Institute’s annual conference
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HKFRS 18: a paradigm shift in financial performance presentation An overview of the new accounting standard, HKFRS 18 Presentation and Disclosure in Financial Statements |
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Institute’s response to the proposed IESSA An overview of the Institute’s response to the IESBA’s Exposure Draft on Proposed IESSA |
| 2024年第2期 | |
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Five unique career paths for accountants
五位来自不同专业范畴的公会会员分享其多元化的事业机遇 A Plus talks to Institute members in five specialized areas, highlighting a diverse range of career opportunities |
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Bonds built to last: Celebrating a decade of the HKICPA’s Mentorship Programme
三对师友分享该计划对他们的职业生涯和个人成长有何深远影响 Three mentor-mentee pairs discuss the impact of the programme on their careers and personal growth |
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It all starts with education: IFAC’s approach to boosting global accounting training
来自国际会计师联合会（IFAC）会计教育平台的Helen Partridge及Bruce Vivian，讲述如何解决人才短缺问题，以及他们对会计行业教育的热情 IFAC Accountancy Education’s Helen Partridge and Bruce Vivian on tackling the talent shortage issue and their passion for education |
 Thought leadership
Navigating the evolving carbon market landscape Hendrik Rosenthal, Director – Group Sustainability at CLP Holdings Limited, on the importance of new rules that define high-integrity in carbon markets |
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Second opinions
How can talent attraction be enhanced within the accounting profession? |
 Young member of the month
Cherry Tsang, Land Executive at the Lands Department Cherry Tsang, Land Executive at the Lands Department, on how she is using her skills as an accountant in the public land management field |
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A landmark sustainability assurance standard: The Institute’s response An overview of the Institute’s response to the IAASB’s Exposure Draft Proposed ISSA 5000 |
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| 2024年第1期 | |
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A purpose-driven profession: Interview with Roy Leung
香港会计师公会会长梁思杰谈及解决人才短缺问题，以及公会成为可持续发展准则制定者的法定角色之重要性 Roy Leung, President of the Institute, on tackling the talent shortage issue, and the significance of the Institute's role as a statutory sustainability standard setter |
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良好企业管治，良好ESG表现：2023年最佳企业管治及ESG大奖获奖机构 Good CG, good ESG: Winners of the Best Corporate Governance and ESG Awards 2023
对公会商业大奖各获奖机构作出的重点回顾，表彰企业管治和环境、社会及管治的成就 Key highlights based on the awardees of the Institute's business awards which celebrate achievements in corporate governance and ESG |
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From extraneous to essential: Charting the rise of ESG assurance in Hong Kong
探讨香港ESG鉴证的现况，以及公司聘请第三方为其ESG报告进行鉴证所带来的好处 The status of ESG assurance in Hong Kong, and the benefits for companies of engaging a third-party to assure their ESG reports |
Second opinions
How can accountants support transition finance and planning for businesses? |
 Institute insights
Empowering SMPs in their digital transformation journey
有关公会对香港中小型执业会计师事务所采用科技的情况所进行的研究之主要见解 Key insights from the Institute's study on the current state of technology adoption by small- and medium-sized practices in Hong Kong |
Young member of the month
Eddie Chan, Senior Manager at AEON Credit Service (Asia) Company Limited
AEON信贷财务（亚洲）有限公司高级经理陈宜安分享他何以认为ESG将在其未来事业发展中有着重要位置 Eddie Chan, Senior Manager at AEON Credit Service (Asia) Company Limited, on how he sees ESG playing a bigger part of his future |
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What's next for the ISSB work plan?
本文概述公会对ISSB「议程优先事项的咨询」意见征询稿的回应 An overview of the Institute's response to the ISSBRequest for Information on Consultation on Agenda Priorities |
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A review of the revenue recognition requirements A summary of the Institute's response to the IASBRequest for Information on IFRS 15 Revenue from Contracts with Customers |
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Goodbye IAS 1; Hello IFRS 18 A new standard on presentation and disclosure in financial statements |
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ISSB standards: How SMEs can get ready for the upcoming requirements Key considerations for smaller enterprises amid companies gearing up for the ISSB standards |
