Financial reporting

Showing 1-10 of 539 results for Financial reporting
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September 2021 issue
A look at the IASB’s proposal for reduced disclosure requirements 
January 2022 issue
An overview of the Institute’s response to the IASB’s exposure draft
January 2024 Issue
A summary of the Institute’s response to the IASB Request for Information on IFRS 15 Revenue from Contracts with Customers
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
June 2019 issue
A look at how HKFRS 15 Revenue from Contracts with Customers will affect insurance agency agreements
April 2023 Issue
An overview of the key changes from the current HKAS 1 due to the amendments issued in 2020 and 2022
October 2021 issue
Key topics to support management in effectively delivering IFRS 17
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
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
March 2020 issue
An overview of a joint research paper on accounting for goodwill 
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