精選編譯文章
| 2024年第3期 | |
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Feature
Bringing the world to Hong Kong: Interview with Christopher Hui
財經事務及庫務局局長許正宇，談及其對虛擬資產的看法，以及為何認為會計師在商界中的角色如同音樂家 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 |
Thought leadership
德勤風險諮詢華南區領導合夥人兼公會可持續發展委員會成員馮文珊，探討如何建立綠色供應鏈 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
世紀城市集團企業財務總經理張治仁，講述其參與的企業交易規劃和執行工作 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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 Source
HKFRS 18: a paradigm shift in financial performance presentation An overview of the new accounting standard, HKFRS 18 Presentation and Disclosure in Financial Statements |
 Source
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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Feature
Five unique career paths for accountants
五位來自不同專業範疇的公會會員分享其多元化的事業機遇 A Plus talks to Institute members in five specialized areas, highlighting a diverse range of career opportunities |
Feature
Bonds built to last: Celebrating a decade of the HKICPA’s Mentorship Programme
三對師友分享該計劃對他們的職業生涯和個人成長有何深遠影響 Three mentor-mentee pairs discuss the impact of the programme on their careers and personal growth |
Feature
It all starts with education: IFAC’s approach to boosting global accounting training
來自國際會計師聯合會（IFAC）會計教育平台的Helen Partridge及Bruce Vivian，講述如何解決人才短缺問題，以及他們對會計行業教育的熱情 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 |
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 |
 Source
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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 Feature
A purpose-driven profession: Interview with Roy Leung
香港會計師公會會長梁思傑談及解決人才短缺問題，以及公會成為可持續發展準則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 |
Feature
良好企業管治，良好ESG表現：2023年最佳企業管治及ESG大獎獲獎機構 Good CG, good ESG: Winners of the Best Corporate Governance and ESG Awards 2023
對公會商業大獎各獲獎機構作出的重點回顧，表彰企業管治和環境、社會及管治的成就 Key highlights based on the awardees of the Institute’s business awards which celebrate achievements in corporate governance and ESG |
Feature
From extraneous to essential: Charting the rise of ESG assurance in Hong Kong
探討香港ESG鑒證的現況，以及公司聘請第三方為其ESG報告進行鑒證所帶來的好處 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
有關公會對香港中小型執業會計師事務所採用科技的情況所進行的研究之主要見解 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信貸財務（亞洲）有限公司高級經理陳宜安分享他何以認為ESG將在其未來事業發展中有著重要位置 Eddie Chan, Senior Manager at AEON Credit Service (Asia) Company Limited, on how he sees ESG playing a bigger part of his future |
 Source
What’s next for the ISSB work plan?
本文概述公會對ISSB「議程優先事項的諮詢」意見徵詢稿的回應 An overview of the Institute’s response to the ISSB Request 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 IASB Request 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 |
