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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
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Technical news
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January 2024 Issue
Business
Good CG, good ESG: Winners of the Best Corporate Governance and ESG Awards 2023
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January 2024 Issue
Key highlights based on the awardees of the Institute’s business awards which celebrate achievements in corporate governance and ESG
BCG & ESG Awards
Corporate governance
ESG
Technical articles
Proposed revisions to IAASB ISAs and IESBA Code of Ethics
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July 2023 Issue
An overview of the Institute’s responses to recent consultation documents of the IAASB and IESBA
Code of ethics
IAASB
IESBA
Standard setting
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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
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Technical news
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January 2023 Issue
Technical news
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September 2022 issue
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March 2022 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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