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Coming full circle
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Technical articles
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Technical articles
Goodwill: improvements to subsequent accounting
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March 2020 issue
An overview of a joint research paper on accounting for goodwill
Financial reporting
Goodwill
Valuation
Technical articles
HKFRS 9 – key application challenges for corporates and practical tips
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December 2019 issue
The challenges faced by corporates and SMEs in applying HKFRS 9
Financial instruments
Financial reporting
Technical articles
Revised Code of Ethics: Key areas of focus for auditors
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November 2019 issue
An overview of the Institute’s revised Code of Ethics
Code of ethics
Technical articles
Auditing the financial statements of charitable institutions
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September 2019 issue
What to be mindful of when auditing NGOs
Audit
NGOs
Technical articles
Revenue recognition considerations in the engineering and construction industries
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August 2019
A look at changes to accounting for construction contracts when moving from HKAS 11 to HKFRS 15
Construction industry
Engineering industry
Financial reporting
Revenue recognition
Technical articles
Applying the new revenue recognition requirements in the insurance intermediary industry
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June 2019 issue
A look at how HKFRS 15 Revenue from Contracts with Customers will affect insurance agency agreements
Financial reporting
Revenue recognition
Technical articles
Second year experiences with revised auditor’s reports
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January 2019 issue
An analysis of second year reports on key audit matters
Audit
Auditor's report
Kay audit matters
Technical articles
HKFRS 16 – Frequently asked questions on leases discount rate
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December 2018 issue
An overview of the changes to lessee accounting when HKFRS 16 Leases becomes effective
HKFRS 16
Leases
Technical articles
Hong Kong’s new legislative support for HKFRS 9
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December 2018 issue
New bill allows taxpayers to align the tax treatment of financial instruments with their fair value accounting treatment under HKFRS 9
HKFRS 9
Tax
Technical articles
Common deficiencies in auditing issuers’ accounting for convertible bonds
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December 2018 issue
How auditors can evaluate and assess convertible bonds to ensure compliance with the relevant financial reporting standards
Audit
Convertible bonds
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POPULAR READ
Coming full circle
Interview with David Sun, Chairman of the Accounting and Financial Reporting Council
In CPAs we trust
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