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Technical news

Technical news

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2025 Issue 3
The latest standards and technical development highlights
Technical articles

Improving IAS 37 for recognizing and measuring provisions

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2025 Issue 3
A summary of the Institute’s response to the IASB Exposure Draft
Accounting standard
Technical articles

An overview of the revised HKFRS for Private Entities Accounting Standard

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2025 Issue 3
What are the changes, and how should you prepare?
Financial reporting
HKFRS 18
HKFRS for Private Entities
Technical news

A new HKSA for audits of less complex entities

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2025 Issue 3
An overview of the application of the HKSA for LCE
HKSA
Less Complex Entities
Source article

Improving the equity method of accounting

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2025 Issue 2
A summary of the Institute’s response to the IASB Exposure Draft Equity Method of Accounting – IAS 28 Investments in Associates and Joint Ventures (revised 202x)
Equity methond
Financial reporting
Technical articles

Amendments to HKFRS 9 and HKFRS 7 on the classification and measurement of financial instruments

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2025 Issue 2
Key implications of the amendments that may be relevant and have a wider impact on reporting entities in Hong Kong
Financial instruments
Financial reporting
HKFRS
Technical articles

A new milestone in sustainability assurance

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2025 Issue 2
An overview of HKSSA 5000
HKSSA
Sustainability assurance
Technical news

Technical news

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2025 Issue 2
The latest standards and technical development highlights
Source article

Hong Kong’s licensing regime for virtual assets

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2025 Issue 1
An overview of the rigorous regulations for virtual asset trading platforms
Licensing regime
Virtual assets
Technical articles

Strengthening financial reporting for climate-related and other uncertainties

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2025 Issue 1
A summary of the Institute’s response to the IASB Exposure Draft
Sustainability disclosures
POPULAR READ
Coming full circle
Interview with David Sun, Chairman of the Accounting and Financial Reporting Council
In CPAs we trust
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