Accounting standard

Showing 11-20 of 468 results for Accounting standard

Good CG, good ESG: Winners of the Best Corporate Governance and ESG Awards 2023

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January 2024 Issue

Key highlights based on the awardees of the Institute’s business awards which celebrate achievements in corporate governance and ESG

Profile

A purpose-driven profession: Interview with Roy Leung

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January 2024 Issue

The President of the Institute on tackling the talent shortage issue, and the significance of the Institute’s role as a statutory sustainability standard setter

Accounting

From extraneous to essential: Charting the rise of ESG assurance in Hong Kong

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January 2024 Issue

The status of ESG assurance in Hong Kong, and the benefits for companies of engaging a third-party to assure their ESG reports

Profile

50th Anniversary Interview Series: Creating the next golden era

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October 2023 Issue

Tim Lui, Chairman of the Securities and Futures Commission, on adapting to emerging market trends, and why he’s a proud Institute member

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

Technical articles

Proposed revisions to IAASB ISAs and IESBA Code of Ethics

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July 2023 Issue

An overview of the Institute’s responses to recent consultation documents of the IAASB and IESBA

Young member of the month

Tracy Yeung

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July 2023 Issue

Tracy Yeung, Research Assistant Professor at Lingnan University

Q&A with a PAIP

Dickson Sin

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July 2023 Issue

Dickson Sin, Director – Auditing Methodologies, Audit at Grant Thornton

Thought leadership

Facilitating sustainable development and net zero transitions

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July 2023 Issue

Nancy Tse, Deputy Chair of IFAC’s Professional Accountants in Business Advisory Group, on the profession’s role supporting net zero transitions