Financial statements

Showing 211-220 of 308 results for Financial statements

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 Code of Ethics: Key areas of focus for auditors

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November 2019 issue

An overview of the Institute’s revised Code of Ethics　

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

Meet the speaker

Running successful virtual board meetings

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January 2022 issue

What to expect from an e-Series course on virtual meetings for directors and board members

Young member of the month

Sean Cheng

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February 2021 issue

Sean Cheng, Senior Manager of Group Audit and Management Services at a high-end lifestyle brand operator

Profile

Serving society

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November 2021 issue

Masahiko Tezuka, Chairman and President of the Japanese Institute of Certified Public Accountants, on nurturing accountants to meet society’s needs

Profile

Setting the bar

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March 2021 issue

Len Jui, Deputy Chair of the International Auditing and Assurance Standards Board on the need for better standards and regulation for the profession

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