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Technical articles

Revised definition of a public interest entity in the HKICPA Code of Ethics

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October 2024 Issue
Key changes in the definition of a PIE following revisions issued in July
Code of ethics
PIEs
Technical articles

Institute’s response to the proposed IESSA

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July 2024 Issue
Details on the Institute’s response to the IESBA’s Exposure Draft on Proposed IESSA
IESBA
IESSA
Technical articles

HKFRS 18: a paradigm shift in financial performance presentation

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July 2024 Issue
An overview of new accounting standard HKFRS 18 Presentation and Disclosure in Financial Statements
HKFRS 18
Technical news

Technical news

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July 2024 Issue
The latest standards and technical developments
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
POPULAR READ
Embracing a transformative shift:
Interview with Edward Au
Adopting AI: How finance leaders can steer their organizations to success
Key areas accountants should pay attention to in 2025
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