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Showing 81-90 of 215 results
Technical news

Technical news

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August 2021 issue
Technical articles

Accounting for share options granted by holding companies to employees of subsidiaries

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July 2021 issue
Findings from the Institute’s practice review programme
practice review
share options
Technical news

Technical news

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July 2021 issue
Technical articles

Impact of the Inland Revenue (Amendment) (Miscellaneous Provisions) Ordinance on tax practitioners

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July 2021 issue
A look at the Institute’s response to the bill and the new penalty provisions
Electronic filing
Taxation
Technical articles

Reconsidering consolidation, joint arrangements and related disclosures

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June 2021 issue
A summary of specific areas of the Institute’s response to the IASB request for information on IFRS 10, 11 and 12
Financial reporting
Technical articles

Institute’s response to the IESBA exposure draft on definitions of listed entity and public interest entity in the code of ethics

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June 2021 issue
Assessing the IESBA’s proposals to broaden the definition of a public interest entity
Code of ethics
PIEs
Technical news

Technical news

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June 2021 issue
Source article

Commitment to ensuring audit quality

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May 2021 issue
The Institute’s latest Financial Reporting, Auditing and Ethics Alert covers the importance of audit quality and the Institute’s commitment to ensuring it
Audit quality
Technical articles

HKFRS 17 Insurance Contracts: Contractual service margin

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May 2021 issue
Introducing the Institute’s new guidance on determining coverage units and relative weighting for insurance contracts that provide multiple services
Insurance
Technical news

Technical news

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May 2021 issue
The latest standards and technical developments
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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