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Technical news

Technical news

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April 2024 Issue
Technical articles

A landmark sustainability assurance standard: The Institute’s response

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April 2024 Issue
An overview of the Institute’s response to the IAASB’s Exposure Draft Proposed ISSA 5000
IAASB
ISSA
Sustainability assurance
Technical articles

Distinction between debt and equity

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April 2024 Issue
A summary of the Institute’s response to the IASB Exposure Draft on Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)
Financial instruments
IASB
Technical news

Technical news

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January 2024 Issue
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
Source article

ISSB standards: How SMEs can get ready for the upcoming requirements

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January 2024 Issue
Key considerations for smaller enterprises amid companies gearing up for the ISSB standards
ESG
ISSB standards
SMEs
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
Source article

What’s next for the ISSB work plan?

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January 2024 Issue
An overview of the Institute’s response to the ISSB Request for Information on Consultation on Agenda Priorities
ISSB
Work plan
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
Source article

Addressing the talent shortage in accounting

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October 2023 Issue
An overview of the Institute’s study which identified core messages to attract talent and approaches for talent retention
QP
Talent management
POPULAR READ
Five unique career paths for accountants
Bonds built to last: Celebrating a decade of the HKICPA’s Mentorship Programme
It all starts with education: IFAC’s approach to boosting global accounting training
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