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Financial reporting

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A chance to tailor a new standard

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September 2021 issue
A look at the IASB’s proposal for reduced disclosure requirements 
Financial reporting
SMEs
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 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

Amendments to the SME standard

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July 2020 issue
A look at changes to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard
Financial reporting
SME standard
Technical articles

Applying the new revenue recognition requirements in the insurance intermediary industry

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June 2019 issue
A look at how HKFRS 15 Revenue from Contracts with Customers will affect insurance agency agreements
Financial reporting
Revenue recognition
Technical articles

Classification of liabilities as current or non-current: what’s new?

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April 2023 Issue
An overview of the key changes from the current HKAS 1 due to the amendments issued in 2020 and 2022
Accounting standard
Financial reporting
Technical articles

Five areas of focus for general insurers during IFRS 17 project planning and implementation

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October 2021 issue
Key topics to support management in effectively delivering IFRS 17
Financial reporting
Insurance
Technical articles

Future of reporting in insurance: new opportunities from reporting transformation

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March 2022 issue
A look at how IFRS 17 Insurance Contracts will bring enhanced consistency and transparency in financial reporting across the insurance industry, and how insurers can prepare themselves in the run-up to its implementation
Financial reporting
Insurance
Technical articles

Goodbye IAS 1; Hello IFRS 18

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January 2024 Issue
A new standard on presentation and disclosure in financial statements
Financial reporting
IFRS 18
Technical articles

Goodwill: improvements to subsequent accounting

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March 2020 issue
An overview of a joint research paper on accounting for goodwill 
Financial reporting
Goodwill
Valuation
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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