Technical articles

Showing 11-20 of 63 results
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)
October 2022 Issue
Upcoming changes to Hong Kong’s foreign source income exemption regime, following the introduction of a related amendment bill
September 2022 issue
A look at recent academic research in transfer pricing and their potential impact on policy and practice
August 2022 issue
A summary of the Institute’s response to two exposure drafts setting out proposed IFRS Sustainability Disclosure Standards by the ISSB
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July 2022 issue
An overview of the Institute’s position for effective sustainability reporting assurance
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June 2022 issue
An overview of the Institute’s response to two IESBA exposure drafts on the Code of Ethics
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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
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April 2022 issue
A look at the findings from the Institute’s Ethics Survey 2021
March 2022 issue
A summary of the Institute’s response to the IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants – Proposed amendments to IAS 1
March 2022 issue
A look at how IFRS 17 Insurance Contracts will bring enhanced consistency and transparency in financial reporting across the insurance industry, and how insurers can prepare themselves in the run-up to its implementation
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