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Financial reporting

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Accounting

A plan for all

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July 2020 issue
A close look at the objectives set out in the Institute’s new strategic plan and what they mean for members
Strategic Plan
Profile

A position of trust

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August 2018 issue
Teresa Ko, IFRS Foundation Trustees and Freshfields Bruckhaus Deringer China Chairman and Partner, on enhancing global financial reporting standards
IASB
IFRS Foundation
Leadership
Profile

A purpose-driven profession: Interview with Roy Leung

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January 2024 Issue
The President of the Institute on tackling the talent shortage issue, and the significance of the Institute’s role as a statutory sustainability standard setter
Career
Leadership
PAIP
Technical articles

A review of the classification and measurement of financial instruments

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February 2022 issue
A summary of the Institute’s response to the IASB Request for Information on the classification and measurement of IFRS 9
Financial instruments
Standard setting
Technical articles

A review of the impairment of financial instruments

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October 2023 Issue
A summary of the Institute’s response to the IASB Request for Information on the impairment of IFRS 9
Financial instruments
IFRS 9
Technical articles

A step forward for reporting BCUCC

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September 2021 issue
A summary of specific areas of the Institute’s response to the IASB discussion paper
Business combination
Source article

A step towards international sustainability standards

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August 2021 issue
The Institute responds to the IFRS Foundation’s proposed new board
Technical articles

A summary of the Institute’s new assurance technical bulletin for ESG reporting

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December 2020 issue
An overview of the Institute’s recently published guidance on environmental, social and governance assurance
ESG reporting
Technical bulletin
Accounting

A top career choice

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February 2022 issue
How to get more young people to choose accounting as a career
Career
Management
Talent
Profile

A view from the inside

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August 2021 issue
Helen Li FCPA, President of The Institute of Internal Auditors Hong Kong, on how internal auditors can upskill themselves to remain relevant amid an ever-changing business landscape
Internal audit
PAIB
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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