Accounting standard

Showing 321-330 of 487 results for Accounting standard

Proposed amendments to the IFRS for SMEs Accounting Standard

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April 2023 Issue

A summary of the Institute’s response to the IASB Exposure Draft Third edition of the IFRS for SMEs Accounting Standard

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

Technical articles

Proposed revisions to the Code of Ethics

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June 2022 issue

An overview of the Institute’s response to two IESBA exposure drafts on the Code of Ethics

Source article

Proposed tax concession for carried interest

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September 2020 Issue

A summary of the Institute's submission in response to the FSTB consultation

Accounting

Putting ethics first

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April 2022 issue

How can accountants uphold better ethics standards and practices?

Accounting

Reaching new standards

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March 2021 issue

The implications new IAASB Quality Management Standards will have on the audit profession

Technical articles

Reconsidering consolidation, joint arrangements and related disclosures

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June 2021 issue

A summary of specific areas of the Institute’s response to the IASB request for information on IFRS 10, 11 and 12

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Responsibility of CPAs who prepare corporate financial statements

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October 2020 Issue

Guidance for CPAs who serve as directors or senior financial executives

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

Technical articles

Reviewing valuation reports in an audit

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May 2022 issue

A look at the procedures to an asset valuation that auditors should keep in mind when obtaining audit evidence