Financial reporting

Showing 211-220 of 570 results for Financial reporting

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

Institute Insights

Guiding the transformation of Hong Kong’s accounting profession: The Institute’s Strategic Plan 2025

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2025 Issue 2

How the key focuses of this year’s Strategic Plan will push accountants towards continuous development at a time of economic uncertainties

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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

Thought leadership

HKICPA’s sustainability journey: What we learned from our first phase of carbon reduction

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2026 Issue 1

Herbert Yung, Director of Sustainability at the Institute, on key lessons from the first phase of the Institute’s carbon reduction journey

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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