Financial statements

Showing 211-220 of 318 results for Financial statements

Reaching new standards

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March 2021 issue

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

Accounting

Ready for take off

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February 2019 issue

With PwC having completed the world’s first audit using a drone, what are the opportunities and challenges that large-scale deployment would create?

Technical articles

Reconsidering consolidation, joint arrangements and related disclosures

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June 2021 issue

A summary of specific areas of the Institute’s response to the IASB request for information on IFRS 10, 11 and 12

Source article

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

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

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 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