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Technical articles
A review of the classification and measurement of financial instruments
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February 2022 issue
A summary of the Institute’s response to the IASB Request for Information on the classification and measurement of IFRS 9
Financial instruments
Standard setting
Technical articles
How useful is a “simplified” auditing standard?
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February 2022 issue
An overview of the Institute’s response to the IAASB’s exposure draft on LCE audits
Less Complex Entities
Standard setting
Technical articles
A proposed IFRS with reduced disclosure requirements
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January 2022 issue
An overview of the Institute’s response to the IASB’s exposure draft
Disclosure requirement
Financial reporting
Technical articles
Professional accountants’ behaviour beyond their professional work
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January 2022 issue
A look at scenarios adapted from real-life cases, highlighting the importance of upholding fundamental principles of the code of ethics
Ethics
Work culture
Technical articles
What’s next for the IASB work plan?
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December 2021 issue
An overview of the Institute’s response to the IASB’s Third Agenda Consultation
Financial reporting
IASB
Technical articles
Blockchain and taxation
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December 2021 issue
Part two of blockchain series: An overview of recent developments in cryptocurrency exchanges and taxation
Blockchian
Cryptocurrency
Taxation
Technical articles
Breaches to the code of ethics: A case study for PAIPs
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November 2021 issue
The second of two case studies in A Plus, developed by the Institute’s Ethics Committee
Ethics
PAIP
Technical articles
A “simplified” auditing standard?
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October 2021 issue
An overview of the IAASB’s exposure draft on the audits of less complex entities
LSE
Standard setting
Technical articles
Five areas of focus for general insurers during IFRS 17 project planning and implementation
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October 2021 issue
Key topics to support management in effectively delivering IFRS 17
Financial reporting
Insurance
Technical articles
Breaches to the code of ethics: A case study for PAIBs
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October 2021 issue
The first of two case studies in A Plus, developed by the Institute’s Ethics Committee
Ethics
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POPULAR READ
Bringing the world to Hong Kong:
Interview with Christopher Hui
Experts in unlocking value
East meets east: Mutual benefits of growing China-Middle East ties
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