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Technical articles
Proposed revisions to IAASB ISAs and IESBA Code of Ethics
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July 2023 Issue
An overview of the Institute’s responses to recent consultation documents of the IAASB and IESBA
Code of ethics
IAASB
IESBA
Standard setting
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 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 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
Technical articles
The Institute’s response to the ISSB’s exposure drafts on general and climate-related disclosures
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August 2022 issue
A summary of the Institute’s response to two exposure drafts setting out proposed IFRS Sustainability Disclosure Standards by the ISSB
ISSB
Sustainability
Technical articles
Sustainability reporting assurance
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July 2022 issue
An overview of the Institute’s position for effective sustainability reporting assurance
Assurance
Sustainability
Technical articles
Proposed revisions to the Code of Ethics
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June 2022 issue
An overview of the Institute’s response to two IESBA exposure drafts on the Code of Ethics
Code of ethics
Technical articles
Reviewing valuation reports in an audit
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May 2022 issue
A look at the procedures to an asset valuation that auditors should keep in mind when obtaining audit evidence
Audit review
Valuation
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POPULAR READ
Always ready for business:
Interview with Agnes Chan
To the moon: How start-up CFOs turn ambitions into reality
From compliance to competitive edge: SMPs helping SMEs to navigate the green shift
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