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A new standard of sustainability

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May 2022 issue
Emmanuel Faber, the new Chair of the International Sustainability Standards Board, on what new standards will mean for sustainability reporting
ISSB
Sustainability and climate standards
Profile

A purpose-driven profession: Interview with Roy Leung

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January 2024 Issue
The President of the Institute on tackling the talent shortage issue, and the significance of the Institute’s role as a statutory sustainability standard setter
Career
Leadership
PAIP
Technical articles

A review of the classification and measurement of financial instruments

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February 2022 issue
A summary of the Institute’s response to the IASB Request for Information on the classification and measurement of IFRS 9
Financial instruments
Standard setting
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 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
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
Thought leadership

Agenda decisions – time is of the essence

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January 2020 issue
Sue Lloyd, Vice-Chair of the International Accounting Standards Board and Chair of the IFRS Interpretations Committee, explains the board’s stance on agenda decisions
Agenda decisions
IFRS
Accounting

An outside perspective

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May 2022 issue
A look at the increasingly complex role of independent non-executive directors, and why corporate governance has to be a priority for them
Corporate governance
CPA roles
INED
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Annual Accounting Update 2022 – Staying on the same page on financial reporting

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October 2022 Issue
What to expect from the Annual Accounting Update 2022 on upcoming effective standards and the next chapter for corporate reporting
CPD
Institute events
POPULAR READ
Always ready for business:
Interview with Agnes Chan
To the moon: How start-up CFOs turn ambitions into reality
From compliance to competitive edge: SMPs helping SMEs to navigate the green shift
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