Financial reporting

Showing 11-20 of 549 results for Financial reporting

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

Accounting

Insurance accounting redefined

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June 2018 issue

The implications and benefits IFRS 17 will bring when it comes into compulsory effect from 1 January 2021　

Technical articles

IRD issues revised practice note explaining the tax treatment of financial instruments under HKFRS 9

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August 2020 issue

Notable clarifications detailed in the revised DIPN 42

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Learn about the “new normal” of financial reporting at the Annual Accounting Update 2020

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October 2020 Issue

What to expect from the Annual Accounting Update 2020 live webinar

Technical articles

Lessee accounting: Farewell to Hong Kong Interpretation 4

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October 2018 issue

The implications following the withdrawal of HK-Int 4 ahead of the arrival of IFRS 16

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New e-learning courses tailor-made for SMEs/SMPs

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May 2021 issue

What to expect from two e-learning courses on SME-FRF & SME-FRS

Technical articles

Reconsidering consolidation, joint arrangements and related disclosures

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June 2021 issue

A summary of specific areas of the Institute’s response to the IASB request for information on IFRS 10, 11 and 12

Technical articles

Revenue recognition considerations in the engineering and construction industries

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August 2019

A look at changes to accounting for construction contracts when moving from HKAS 11 to HKFRS 15

Source article

Review of annual financial reports of non-governmental organizations

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April 2019 issue

An overview of the annual financial reports of NGOs

Accounting

Settling the standard

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April 2020 issue

A look at the global debate on how goodwill accounting can improve for better disclosures about acquisitions