Accounting

Showing 561-570 of 762 results for Accounting

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

Thought leadership

Protection of personal data on the Companies Register: the new inspection regime

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September 2021 issue

Ada Chung FCPA, Privacy Commissioner for Personal Data, on how the new inspection regime will stamp out the unlawful use of personal data

Let's get fiscal

Put it on expenses

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March 2020 issue

Try not to put everything on company expenses, says Nury Vittachi

Q&A with a PAIB

Raymond Chiu

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April 2024 Issue

Raymond Chiu, Director of Finance at Hong Kong Metropolitan University

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

Thought leadership

Reporting and fraud risk arising from COVID-19 pose significant challenges for professional accountants

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May 2020 issue

Reporting and fraud risks arising from the COVID-19 pandemic that accountants need to be alert to

Source article

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