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Technical articles
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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
Technical articles
A step forward for reporting BCUCC
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September 2021 issue
A summary of specific areas of the Institute’s response to the IASB discussion paper
Business combination
Technical articles
Blockchain and accounting
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September 2021 issue
Part one of blockchain series: An overview of recent developments in the accounting and audit of cryptocurrencies
Accounting technology
Blockchain
Technical articles
A chance to tailor a new standard
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September 2021 issue
A look at the IASB’s proposal for reduced disclosure requirements
Financial reporting
SMEs
Technical articles
The future of tax management: data driven or tax control governance driven?
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August 2021 issue
A look at the OECD’s recent publication on digital tax administration and the steps organizations can take to prepare themselves
Technical articles
Accounting for share options granted by holding companies to employees of subsidiaries
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July 2021 issue
Findings from the Institute’s practice review programme
practice review
share options
Technical articles
Impact of the Inland Revenue (Amendment) (Miscellaneous Provisions) Ordinance on tax practitioners
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July 2021 issue
A look at the Institute’s response to the bill and the new penalty provisions
Electronic filing
Taxation
Technical articles
Reconsidering consolidation, joint arrangements and related disclosures
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June 2021 issue
A summary of specific areas of the Institute’s response to the IASB request for information on IFRS 10, 11 and 12
Financial reporting
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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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