Bookmarks
Search Topics
All Issues
Accounting
Business
Profiles
Columns
Source
Current Issue
2025 Issue 4
Read digital flipbook
Read PDF
Get notified for updates
Past Issues
Read digital flipbook
Read PDF
Get notified for updates
Past Issues
Contents
Features
Accounting
Business
Profile
Columns
Meet the speaker
Second opinions
Thought leadership
Profiles
Q&A with a PAIB
Q&A with a PAIP
Young member of the month
Source
Technical articles
Technical news
Institute update
President’s message
Institute news
Business news
More
About A PLUS
Subscribe to the e-newsletter
Contact us
Advertising
HKICPA
Selected translations
All Issues
Accounting
Business
Profiles
Columns
Source
Popular Topics
Digital transformation
ESG
Sustainability
Corporate finance
Work life balance
Metaverse
FinTech
Taxation
Ethics
SMPs
Diversity
Anti-money laundering
Cryptocurrencies
POPULAR READ
A profession on the move
Interview with Jean Bouquot, President of the IFAC
The investor effect: What’s really driving sustainability reporting?
Making their mark globally
Home
/ Source
Technical articles
Showing
61-70 of 74
results
Technical articles
Amendments to the SME standard
Bookmark
July 2020 issue
A look at changes to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard
Financial reporting
SME standard
Technical articles
Revised DIPN 39 raises controversies over an apparently inconsistent application of the source principles
Bookmark
May 2020 issue
A look at the revised DIPN on the digital economy issued by the Inland Revenue Department
DIPN
IRD
Taxation
Technical articles
Goodwill: improvements to subsequent accounting
Bookmark
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
Bookmark
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
Bookmark
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
Bookmark
September 2019 issue
What to be mindful of when auditing NGOs
Audit
NGOs
Technical articles
Revenue recognition considerations in the engineering and construction industries
Bookmark
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
Bookmark
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
Bookmark
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
Bookmark
December 2018 issue
An overview of the changes to lessee accounting when HKFRS 16 Leases becomes effective
HKFRS 16
Leases
1
...
5
6
7
8
POPULAR READ
A profession on the move
Interview with Jean Bouquot, President of the IFAC
The investor effect: What’s really driving sustainability reporting?
Making their mark globally
Sign up for the e-newsletter and never miss an issue
