Disclosure

Showing 21-30 of 297 results for Disclosure

Amendments to HKFRS 9 and HKFRS 7 on the classification and measurement of financial instruments

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2025 Issue 2

Key implications of the amendments that may be relevant and have a wider impact on reporting entities in Hong Kong

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

Meet the speaker

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

Technical articles

Are liabilities subject to conditions classified as current or non-current?

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March 2022 issue

A summary of the Institute’s response to the IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants – Proposed amendments to IAS 1

Accounting

At the crossroads of technology and integrity

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November 2018 issue

Highlights from the most anticipated global conference of accounting professionals – the World Congress of Accountants

Thought leadership

Audit and COVID-19

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August 2020 issue

Current circumstances mean enhanced considerations and new procedures by auditors

Technical articles

Auditing the financial statements of charitable institutions

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September 2019 issue

What to be mindful of when auditing NGOs　

Source article

Auditing the financial statements of charitable institutions

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January 2024 Issue

Accounting

Banking on innovation

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October 2019 issue

Industry experts discuss virtual banking benefits and challenges at the Institute’s 2019 PAIB Conference

Profile

Beyond compliance

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March 2022 issue

Ernest Lee FCPA (practising), President of the Hong Kong Chartered Governance Institute, on the need for a principles-based approach to corporate governance