CAB

Showing 101-110 of 168 results for CAB

OECD revised profit split method and Hong Kong transfer pricing landscape

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November 2018 issue

An overview of the revised profit split method

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

Accounting

Putting ethics first

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April 2022 issue

How can accountants uphold better ethics standards and practices?

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

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