精選編譯文章
| 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 |
 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 |
 Source
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 |
 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 |
