精选编译文章
| 2024年第2期 | |
|---|---|
 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 |
| 2024年第1期 | |
|---|---|
 Feature
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 |
Feature
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 |
Feature
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 |
 Source
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 |
 Source
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 |
 Source
Goodbye IAS 1; Hello IFRS 18 A new standard on presentation and disclosure in financial statements |
 Source
ISSB standards: How SMEs can get ready for the upcoming requirements Key considerations for smaller enterprises amid companies gearing up for the ISSB standards |
