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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

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
Financial instruments
Financial reporting
HKFRS
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
POPULAR READ
Keeping it simple and effective: The IRD's balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue
BEPS 2.0: The journey of global tax reform
The evolving landscape of cross-border restructuring and insolvency
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