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A plan for all
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July 2020 issue
A close look at the objectives set out in the Institute’s new strategic plan and what they mean for members
Strategic Plan
Technical articles
A proposed IFRS with reduced disclosure requirements
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January 2022 issue
An overview of the Institute’s response to the IASB’s exposure draft
Disclosure requirement
Financial reporting
Technical articles
A review of the impairment of financial instruments
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October 2023 Issue
A summary of the Institute’s response to the IASB Request for Information on the impairment of IFRS 9
Financial instruments
IFRS 9
Technical articles
A review of the revenue recognition requirements
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January 2024 Issue
A summary of the Institute’s response to the IASB Request for Information on IFRS 15 Revenue from Contracts with Customers
Financial reporting
Revenue recognition
Technical articles
A step forward for reporting BCUCC
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September 2021 issue
A summary of specific areas of the Institute’s response to the IASB discussion paper
Business combination
Technical articles
A summary of the Institute’s new assurance technical bulletin for ESG reporting
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December 2020 issue
An overview of the Institute’s recently published guidance on environmental, social and governance assurance
ESG reporting
Technical bulletin
Source article
A summary of the taxation of offshore indirect transfers toolkit
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July 2020 issue
An in-depth look at a new toolkit on the taxation of offshore indirect transfers
Offshore indirect transfers
Taxation
Technical articles
Accounting for share options granted by holding companies to employees of subsidiaries
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July 2021 issue
Findings from the Institute’s practice review programme
practice review
share options
Source article
Addressing the talent shortage in accounting
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October 2023 Issue
An overview of the Institute’s study which identified core messages to attract talent and approaches for talent retention
QP
Talent management
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After hours
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August 2022 issue
Institute members recommend their favourite ways to unwind
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POPULAR READ
Coming full circle
Interview with David Sun, Chairman of the Accounting and Financial Reporting Council
In CPAs we trust
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