CAB

Showing 101-110 of 161 results for CAB

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

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

Source article

Reviewing the OECD’s COVID-19 analysis

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April 2020 issue

A look at how the OECD’s new guidance can help taxpayers affected by the pandemic

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

Technical articles

Revised Code of Ethics: Key areas of focus for auditors

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November 2019 issue

An overview of the Institute’s revised Code of Ethics　

Technical articles

Revised DIPN 39 raises controversies over an apparently inconsistent application of the source principles

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May 2020 issue

A look at the revised DIPN on the digital economy issued by the Inland Revenue Department

Profile

Room for growth

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August 2022 issue

James Liu FCPA, Finance Director, IKEA at DFI Retail Group Holdings Limited, on the need for physical stores to sell furniture

Accounting

Rules are changing: Will Hong Kong stay competitive?

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September 2020 Issue

Experts discuss tax strategies at the Institute’s virtual Annual Taxation Conference

Technical articles

Speak now or forever hold your peace

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April 2021 issue

The proposed new accounting model for business combinations under common control

Accounting

Special report: Making the journey a success

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May 2021 issue

A special report on the wide range of skills and expertise required from CPAs working in IPO advisory, and what needs to be done to successfully take a company public