Accounting standard

Showing 241-250 of 487 results for Accounting standard

Institute’s response to the IAASB discussion paper on fraud and going concern

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February 2021 issue

A look at the Institute’s feedback and recommendations on an IAASB discussion paper on fraud and going concern

Technical articles

Institute’s response to the IESBA exposure draft on definitions of listed entity and public interest entity in the code of ethics

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June 2021 issue

Assessing the IESBA’s proposals to broaden the definition of a public interest entity

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

Work and life

Instructors of the Institute

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March 2019 issue

Four Institute members share how they got into teaching, what they have learned on the job, and why it continues to be rewarding

Accounting

Insurance accounting redefined

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June 2018 issue

The implications and benefits IFRS 17 will bring when it comes into compulsory effect from 1 January 2021　

Business

Investing for a sustainable future

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April 2021 issue

How will the rise of green finance in Hong Kong elevate the city on the global stage?

Source article

IRD issues guidance on cryptocurrency taxation

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April 2020 issue

An overview of the Inland Revenue Department’s guidance on digital assets

Technical articles

IRD issues revised practice note explaining the tax treatment of financial instruments under HKFRS 9

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August 2020 issue

Notable clarifications detailed in the revised DIPN 42

Second opinions

Is embracing sustainability and green finance an option or prerequisite for CPAs?

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January 2023 Issue

Experts chime in on the latest developments in business and accounting

Q&A with a PAIP

Isabel Lin CPA

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March 2022 issue

Isabel Lin CPA, Director at KPMG