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Financial instruments

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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

Distinction between debt and equity

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April 2024 Issue
A summary of the Institute’s response to the IASB Exposure Draft on Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)
Financial instruments
IASB
Technical articles

HKFRS 9 – key application challenges for corporates and practical tips

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December 2019 issue
The challenges faced by corporates and SMEs in applying HKFRS 9
Financial instruments
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

A step forward for reporting BCUCC

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September 2021 issue
A summary of specific areas of the Institute’s response to the IASB discussion paper
Business combination
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
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
CPD
Institute events
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
Financial statements
Liabilities
Profile

Bringing the world to Hong Kong:
Interview with Christopher Hui

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July 2024 Issue
Christopher Hui, Secretary for Financial Services and the Treasury of Hong Kong on his view on virtual assets, and how accountants are the musicians of the business world
Family offices
Financial services
Leadership
Middle East investment
Virtual assets
POPULAR READ
Embracing a transformative shift:
Interview with Edward Au
Adopting AI: How finance leaders can steer their organizations to success
Key areas accountants should pay attention to in 2025
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