Current Issue
2025 Issue 4
Read digital flipbook
Read PDF
Get notified for updates
Past Issues
Read digital flipbook
Read PDF
Get notified for updates
Past Issues
Contents
More
Popular Topics
Digital transformation
ESG
Sustainability
Corporate finance
Work life balance
Metaverse
FinTech
Taxation
Ethics
SMPs
Diversity
Anti-money laundering
Cryptocurrencies
POPULAR READ
A profession on the move
Interview with Jean Bouquot, President of the IFAC
The investor effect: What’s really driving sustainability reporting?
Making their mark globally
Home / Search result

Financial statements

Showing 101-110 of 320 results for Financial statements
Categories
Accounting
Book review
Business
Business news
Columns
CPA Community insights
CPA Congress
CPA Congress
Features
Guest of honour message
How to
Institute Insights
Institute news
Institute update
Keynote speaker interview
Keynote speaker message
Leisure Plus
Let's get fiscal
Meet the speaker
President’s message
Profile
Profiles
Q&A with a PAIB
Q&A with a PAIP
Second opinions
Short profiles
Source
Source article
Special contributions
Technical articles
Technical news
Thought leadership
Work and life
Young member of the month
Technical articles

Goodwill: improvements to subsequent accounting

Bookmark
March 2020 issue
An overview of a joint research paper on accounting for goodwill 
Financial reporting
Goodwill
Valuation
Meet the speaker

Greenwash prevention – Why it matters and how to address it

Bookmark
January 2023 Issue
Grace Hui, Convenor of the Institute’s Greenwash Prevention Working Group, moderates an e-Seminar on preventing greenwashing
ESG
Greenwashing
Sustainability
Meet the speaker

Group tax planning considerations

Bookmark
August 2020 issue
What to expect from an e-Series on the latest international and Hong Kong tax regulations
Taxation
Transfer pricing
Technical articles

HKFRS 16 – Frequently asked questions on leases discount rate

Bookmark
December 2018 issue
An overview of the changes to lessee accounting when HKFRS 16 Leases becomes effective
HKFRS 16
Leases
Technical articles

HKFRS 17 Insurance Contracts: Contractual service margin

Bookmark
May 2021 issue
Introducing the Institute’s new guidance on determining coverage units and relative weighting for insurance contracts that provide multiple services
Insurance
Technical articles

HKFRS 18: a paradigm shift in financial performance presentation

Bookmark
July 2024 Issue
An overview of new accounting standard HKFRS 18 Presentation and Disclosure in Financial Statements
HKFRS 18
Technical articles

HKFRS 9 – key application challenges for corporates and practical tips

Bookmark
December 2019 issue
The challenges faced by corporates and SMEs in applying HKFRS 9
Financial instruments
Financial reporting
Business

Home truths

Bookmark
October 2018 issue
How and why short selling has become more popular in Hong Kong
Short selling
Thought leadership

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

Bookmark
February 2020 issue
Herbert Yung, Director of Risk Advisory at Deloitte China, on the implications of the new ESG reporting requirements　
ESG
ESG reporting
Technical articles

Hong Kong’s new legislative support for HKFRS 9

Bookmark
December 2018 issue
New bill allows taxpayers to align the tax treatment of financial instruments with their fair value accounting treatment under HKFRS 9
HKFRS 9
Tax
POPULAR READ
A profession on the move
Interview with Jean Bouquot, President of the IFAC
The investor effect: What’s really driving sustainability reporting?
Making their mark globally
Sign up for the e-newsletter and never miss an issue
We use cookies to give you the best experience of our website. By continuing to browse the site, you agree to the use of cookies for analytics and personalized content. To learn more, visit our privacy policy page. View more
Accept All Cookies