Disclosure

Showing 171-180 of 289 results for Disclosure

Reconnect and renew: a summary of the Institute’s budget recommendations

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January 2023 Issue

The Institute’s recommendations for the 2023-24 Budget

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

Review of annual financial reports of non-governmental organizations

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April 2019 issue

An overview of the annual financial reports of NGOs

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

Q&A with a PAIB

Sam Fok CPA

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November 2021 issue

Sam Fok CPA co-founded Hong Kong Virtual Asset Exchange Limited

Technical articles

Second year experiences with revised auditor’s reports

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January 2019 issue

An analysis of second year reports on key audit matters

Profile

Serving society

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November 2021 issue

Masahiko Tezuka, Chairman and President of the Japanese Institute of Certified Public Accountants, on nurturing accountants to meet society’s needs

Business

Setting the right tone

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December 2021 issue

Awardees of this year’s Best Corporate Governance and ESG Awards on creating long-term value and maintaining resilience through sustainability

Accounting

Settling the standard

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April 2020 issue

A look at the global debate on how goodwill accounting can improve for better disclosures about acquisitions