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Revenue recognition considerations in the engineering and construction industries
Bookmark
August 2019
A look at changes to accounting for construction contracts when moving from HKAS 11 to HKFRS 15
Construction industry
Engineering industry
Financial reporting
Revenue recognition
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
Financial reporting
NGO engagements
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
Financial reporting
Goodwill
Q&A with a PAIP
Sky Yuen
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January 2023 Issue
Sky Yuen, Director, Technical and Regulatory at Baker Tilly Hong Kong
Financial reporting
PAIP
Sustainability
Technical articles
Speak now or forever hold your peace
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April 2021 issue
The proposed new accounting model for business combinations under common control
Business combination
Financial reporting
Meet the speaker
Taking stock and moving forward with financial reporting standard
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October 2019 issue
A look at the upcoming Annual Accounting Update taking place next month
Financial reporting
Technical articles
The application of HKAS 12 Income Taxes in light of the recent Hong Kong profits tax regime
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July 2018 issue
An overview of the implications of the two-tiered profits tax regime, which will apply from the year of assessment 2018/19
Financial reporting
HKAS
Tax
Technical articles
The interaction of the accounting standards with the tax laws – HKFRS 15 and HKFRS 16
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October 2020 Issue
A look at tax principles for determining whether and when accounting profits or losses are taxable or deductible
Financial reporting
Taxation
Accounting
The quality journey
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December 2021 issue
How small and medium practices can begin preparing for the implementation of new Quality Management Standards
Financial reporting
QMS
SMPs
Technical articles
Unveiling HKFRS 19
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October 2024 Issue
The potential costs and benefits of the new standard for eligible subsidiaries
Financial reporting
HKFRS 19
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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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