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How can accountants support transition finance and planning for businesses?
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January 2024 Issue
How can accountants support transition finance and planning for businesses?
ESG
Transition finance
Technical articles
A review of the revenue recognition requirements
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January 2024 Issue
A summary of the Institute’s response to the IASB Request for Information on IFRS 15 Revenue from Contracts with Customers
Financial reporting
Revenue recognition
Technical articles
Goodbye IAS 1; Hello IFRS 18
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January 2024 Issue
A new standard on presentation and disclosure in financial statements
Financial reporting
IFRS 18
Technical news
Technical news
Bookmark
January 2024 Issue
Technical articles
A review of the impairment of financial instruments
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October 2023 Issue
A summary of the Institute’s response to the IASB Request for Information on the impairment of IFRS 9
Financial instruments
IFRS 9
Technical news
Technical news
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July 2023 Issue
Technical articles
Classification of liabilities as current or non-current: what’s new?
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April 2023 Issue
An overview of the key changes from the current HKAS 1 due to the amendments issued in 2020 and 2022
Accounting standard
Financial reporting
Technical articles
Proposed amendments to the IFRS for SMEs Accounting Standard
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April 2023 Issue
A summary of the Institute’s response to the IASB Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
IASB
IFRS for SMEs
Second opinions
Is embracing sustainability and green finance an option or prerequisite for CPAs?
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January 2023 Issue
Experts chime in on the latest developments in business and accounting
CPA roles
ESG
Sustainability
Business news
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January 2023 Issue
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POPULAR READ
A purpose-driven profession: Interview with Roy Leung
From extraneous to essential: Charting the rise of ESG assurance in Hong Kong
Good CG, good ESG: Winners of the Best Corporate Governance and ESG Awards 2023
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