Financial reporting

Showing 381-390 of 559 results for Financial reporting

Reaching new standards

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March 2021 issue

The implications new IAASB Quality Management Standards will have on the audit profession

Technical articles

Recent developments in sustainability disclosure standards in Hong Kong

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2025 Issue 1

The journey to aligning local sustainability disclosure requirements with the ISSB Standards

Source article

Reconnect and renew: a summary of the Institute’s budget recommendations

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January 2023 Issue

The Institute’s recommendations for the 2023-24 Budget

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Referral fees for introduction of clients and maintenance of a registered office

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February 2022 issue

What practitioners must keep in mind with regards to referral fees for the introduction of clients and in maintaining registered offices

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Refresher on CPD requirements

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January 2023 Issue

An overview of the continuing professional development requirements for Institute members

Thought leadership

Reporting and fraud risk arising from COVID-19 pose significant challenges for professional accountants

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May 2020 issue

Reporting and fraud risks arising from the COVID-19 pandemic that accountants need to be alert to

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Responsibility of CPAs who prepare corporate financial statements

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October 2020 Issue

Guidance for CPAs who serve as directors or senior financial executives

Technical articles

Reviewing valuation reports in an audit

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May 2022 issue

A look at the procedures to an asset valuation that auditors should keep in mind when obtaining audit evidence

Technical articles

Revised definition of a public interest entity in the HKICPA Code of Ethics

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October 2024 Issue

Key changes in the definition of a PIE following revisions issued in July

Business

Revolutionizing the taxation experience

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March 2021 issue

A roundtable discussion on how new technologies will help taxpayers and change how tax is paid