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Technical articles
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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
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POPULAR READ
Five unique career paths for accountants
Bonds built to last: Celebrating a decade of the HKICPA’s Mentorship Programme
It all starts with education: IFAC’s approach to boosting global accounting training
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