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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 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
Technical articles
Recent developments in sustainability disclosure standards in Hong Kong
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2025 Issue 1
The journey to aligning local sustainability disclosure requirements with the ISSB Standards
HKFRS SDS
Sustainability reporting
Technical articles
Unveiling HKFRS 19
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October 2024 Issue
The potential costs and benefits of the new standard for eligible subsidiaries
Financial reporting
HKFRS 19
Technical articles
Enhanced disclosures for business combinations
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October 2024 Issue
A summary of the Institute’s response to the IASB exposure draft proposing amendments to IFRS 3 and IAS 36
Business combination
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 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
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POPULAR READ
Keeping it simple and effective: The IRD's balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue
BEPS 2.0: The journey of global tax reform
The evolving landscape of cross-border restructuring and insolvency
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