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Technical articles

Showing 21-30 of 66 results
Technical articles

The ethical attitudes of CPAs in Hong Kong

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April 2022 issue
A look at the findings from the Institute’s Ethics Survey 2021
Ethics
Institute survey
Technical articles

Are liabilities subject to conditions classified as current or non-current?

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March 2022 issue
A summary of the Institute’s response to the IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants – Proposed amendments to IAS 1
Financial statements
Liabilities
Technical articles

Future of reporting in insurance: new opportunities from reporting transformation

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March 2022 issue
A look at how IFRS 17 Insurance Contracts will bring enhanced consistency and transparency in financial reporting across the insurance industry, and how insurers can prepare themselves in the run-up to its implementation
Financial reporting
Insurance
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
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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