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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
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 news
Technical news
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April 2023 Issue
Technical news
Technical news
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January 2023 Issue
Source article
Refresher on CPD requirements
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January 2023 Issue
An overview of the continuing professional development requirements for Institute members
CPD requirement
Professional development
Source article
Reconnect and renew: a summary of the Institute’s budget recommendations
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January 2023 Issue
The Institute’s recommendations for the 2023-24 Budget
Budget
Technical articles
Proposed narrow scope amendments to ISA 700 (Revised) and ISA 260 (Revised) as a result of the revisions to the IESBA Code of Ethics
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October 2022 Issue
An overview of the Institute’s response to IAASB exposure draft on the proposed amendments to ISA 700 (Revised) and ISA 260 (Revised)
Code of ethics
PIEs
Technical news
Technical news
Bookmark
October 2022 Issue
Technical articles
FSIE regime draft legislation and guidelines released
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October 2022 Issue
Upcoming changes to Hong Kong’s foreign source income exemption regime, following the introduction of a related amendment bill
FSIE
Policy
Taxation
Technical articles
Practice implications of academic research in transfer pricing
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September 2022 issue
A look at recent academic research in transfer pricing and their potential impact on policy and practice
Transfer pricing
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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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