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Technical articles
A review of the revenue recognition requirements
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January 2024 Issue
A summary of the Institute’s response to the IASB Request for Information on IFRS 15 Revenue from Contracts with Customers
Financial reporting
Revenue recognition
Technical articles
A review of the impairment of financial instruments
Bookmark
October 2023 Issue
A summary of the Institute’s response to the IASB Request for Information on the impairment of IFRS 9
Financial instruments
IFRS 9
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
Bookmark
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
Bookmark
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
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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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