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Technical articles
Merger accounting under AG 5:
Proposed changes and why they matter
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2026 Issue 2
A summary of the Institute’s Exposure Draft
AG5
Merger accounting
Technical articles
ISSB finalizes amendments to IFRS S2:
Changes to greenhouse gas emissions disclosures
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2026 Issue 2
HKICPA’s feedback reflected in final amendments, ensuring local voices are heard
GHG disclosures
IFRS S2
Technical articles
A new chapter – Ethics in sustainability assurance
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2025 Issue 4
Highlight features of the Sustainability Ethics Standards
Ethics
Sustainability assurance
Sustainability reporting
Technical articles
A review of lessee accounting
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2025 Issue 4
A summary of the Institute’s response to the IASB Request for Information on the lessee accounting of IFRS 16
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 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
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POPULAR READ
Guiding the Institute’s next chapter
Digital transformation:
How firms can get it right
Success on her terms
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