Financial reporting

Showing 201-210 of 559 results for Financial reporting

Greenwash prevention – Why it matters and how to address it

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January 2023 Issue

Grace Hui, Convenor of the Institute’s Greenwash Prevention Working Group, moderates an e-Seminar on preventing greenwashing

Meet the speaker

Group tax planning considerations

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August 2020 issue

What to expect from an e-Series on the latest international and Hong Kong tax regulations

Profile

Guiding growth

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January 2021 issue

Anil Daryanani, Chief Financial Officer of Thakral Corporation Ltd., on how he helped with the diversification of the group’s business

Profile

Guiding the way

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May 2020 issue

Ken Siong, Senior Technical Director at the International Ethics Standards Board for Accountants, on how he is helping to elevate ethics

Technical articles

HKFRS 16 – Frequently asked questions on leases discount rate

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December 2018 issue

An overview of the changes to lessee accounting when HKFRS 16 Leases becomes effective

Technical articles

HKFRS 17 Insurance Contracts: Contractual service margin

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May 2021 issue

Introducing the Institute’s new guidance on determining coverage units and relative weighting for insurance contracts that provide multiple services

Technical articles

HKFRS 18: a paradigm shift in financial performance presentation

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July 2024 Issue

An overview of new accounting standard HKFRS 18 Presentation and Disclosure in Financial Statements

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Holding down the fort

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September 2020 Issue

Edmund Wong, Practising Director of Patrick Wong CPA Ltd., on running an SMP and helping clients in difficult times

Thought leadership

Hong Kong’s new ESG reporting requirements: time for a more strategic approach

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February 2020 issue

Herbert Yung, Director of Risk Advisory at Deloitte China, on the implications of the new ESG reporting requirements　

Technical articles

Hong Kong’s new legislative support for HKFRS 9

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December 2018 issue

New bill allows taxpayers to align the tax treatment of financial instruments with their fair value accounting treatment under HKFRS 9