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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
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
Meet the speaker
Greenwash prevention – Why it matters and how to address it
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January 2023 Issue
Grace Hui, Convenor of the Institute’s Greenwash Prevention Working Group, moderates an e-Seminar on preventing greenwashing
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Greenwashing
Sustainability
CPA Congress Guest of honour message
Guest of Honour: Paul Chan
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CPA Congress Special Edition
Message from Paul Chan, Financial Secretary of the Government of the Hong Kong Special Administrative Region
50th Anniversary
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Guiding the way
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May 2020 issue
Ken Siong, Senior Technical Director at the International Ethics Standards Board for Accountants, on how he is helping to elevate ethics
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IESBA
Harry’s impression: 40% of audits don’t satisfy auditing standards: IFIAR
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January 2024 Issue
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
HKFRS 17 Insurance Contracts: Contractual service margin
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May 2021 issue
Introducing the Institute’s new guidance on determining coverage units and relative weighting for insurance contracts that provide multiple services
Insurance
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
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
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POPULAR READ
Bringing the world to Hong Kong:
Interview with Christopher Hui
Experts in unlocking value
East meets east: Mutual benefits of growing China-Middle East ties
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