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Technical articles

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Technical articles

Unveiling HKFRS 19

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October 2024 Issue
The potential costs and benefits of the new standard for eligible subsidiaries
Financial reporting
HKFRS 19
Technical articles

Enhanced disclosures for business combinations

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October 2024 Issue
A summary of the Institute’s response to the IASB exposure draft proposing amendments to IFRS 3 and IAS 36
Business combination
Technical articles

Revised definition of a public interest entity in the HKICPA Code of Ethics

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October 2024 Issue
Key changes in the definition of a PIE following revisions issued in July
Code of ethics
PIEs
Technical articles

Institute’s response to the proposed IESSA

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July 2024 Issue
Details on the Institute’s response to the IESBA’s Exposure Draft on Proposed IESSA
IESBA
IESSA
Technical articles

HKFRS 18: a paradigm shift in financial performance presentation

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July 2024 Issue
An overview of new accounting standard HKFRS 18 Presentation and Disclosure in Financial Statements
HKFRS 18
Technical articles

A landmark sustainability assurance standard: The Institute’s response

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April 2024 Issue
An overview of the Institute’s response to the IAASB’s Exposure Draft Proposed ISSA 5000
IAASB
ISSA
Sustainability assurance
Technical articles

Distinction between debt and equity

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April 2024 Issue
A summary of the Institute’s response to the IASB Exposure Draft on Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)
Financial instruments
IASB
Technical articles

Goodbye IAS 1; Hello IFRS 18

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January 2024 Issue
A new standard on presentation and disclosure in financial statements
Financial reporting
IFRS 18
Technical articles

A review of the revenue recognition requirements

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January 2024 Issue
A summary of the Institute’s response to the IASB Request for Information on IFRS 15 Revenue from Contracts with Customers
Financial reporting
Revenue recognition
Technical articles

A review of the impairment of financial instruments

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October 2023 Issue
A summary of the Institute’s response to the IASB Request for Information on the impairment of IFRS 9
Financial instruments
IFRS 9
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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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