Financial reporting

Showing 21-30 of 538 results for Financial reporting

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

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

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

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

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

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

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

Technical articles

Unveiling HKFRS 19

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October 2024 Issue

The potential costs and benefits of the new standard for eligible subsidiaries