(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Business Management, Financial Reporting

The next chapter for integrated reporting

The International Integrated Reporting Council on why integrated reporting is a highly effective tool for both big and small businesses. In the past, financial balance sheets and profit statements represented over 80 percent of the value of a business. Unsurprisingly, all the attention was on financial capital; where it came from, what happened to that… Read More The next chapter for integrated reporting

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Audit and Assurance

Time for change

The winds of change are blowing across the world of audit once again. A Plus looks at how the international development of standards and regulations is strengthening the profession. It seems like not a month goes by without the audit profession hitting the headlines, whether its news of financial irregularities missed by auditors, or companies… Read More Time for change

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Careers

The business of climate change

Mardi McBrien has no illusions about the cost and complexity of creating a sustainable planet. As Managing Director of the ClimateDisclosure Standards Board, she explains to George W. Russell how she engageswith investors, regulators and accountants to bring about reform of financialreporting to reflect risks to the environment. In October, when the Intergovernmental Panel on… Read More The business of climate change

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Fintech, Information Technology

At the crossroads of technology and integrity

The World Congress of Accountants, the largest worldwide get-together of accounting professionals held every four years, tackled some of the biggest challenges facing the sector as well as charted a more digital future. George W. Russell joined the four-day meeting of thought leaders, industry veterans and future high performers in Sydney. By George W. Russell… Read More At the crossroads of technology and integrity

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article.

A position of trust

Hong Kong lawyer Teresa Ko joined the IFRS Foundation Trustees, responsible for the governance and oversight of the International Accounting Standards Board, at the start of 2018. The Freshfields Bruckhaus Deringer China Chairman and Partner tells A Plus about her role, and how Hong Kong and China can contribute to enhancing global financial reporting standards.… Read More A position of trust