Disclosure

Showing 191-200 of 309 results for Disclosure

Reconsidering consolidation, joint arrangements and related disclosures

Bookmark

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

Bookmark

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

Bookmark

April 2019 issue

An overview of the annual financial reports of NGOs

Technical articles

Reviewing valuation reports in an audit

Bookmark

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

Bookmark

November 2021 issue

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

Technical articles

Second year experiences with revised auditor’s reports

Bookmark

January 2019 issue

An analysis of second year reports on key audit matters

Profile

Serving society

Bookmark

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

Bookmark

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

Bookmark

April 2020 issue

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

Q&A with a PAIP

Sky Yuen

Bookmark

January 2023 Issue

Sky Yuen, Director, Technical and Regulatory at Baker Tilly Hong Kong