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HKFRS 9 – key application challenges for corporates and practical tips
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December 2019 issue
The challenges faced by corporates and SMEs in applying HKFRS 9
Financial instruments
Financial reporting
Institute news
Institute news
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September 2019 issue
Technical articles
Revenue recognition considerations in the engineering and construction industries
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August 2019
A look at changes to accounting for construction contracts when moving from HKAS 11 to HKFRS 15
Construction industry
Engineering industry
Financial reporting
Revenue recognition
Institute news
Institute news
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August 2019
Institute news
Institute news
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July 2019 issue
Technical articles
Applying the new revenue recognition requirements in the insurance intermediary industry
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June 2019 issue
A look at how HKFRS 15 Revenue from Contracts with Customers will affect insurance agency agreements
Financial reporting
Revenue recognition
Technical news
TechWatch 196
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February 2019 issue
Technical articles
Common deficiencies in auditing issuers’ accounting for convertible bonds
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December 2018 issue
How auditors can evaluate and assess convertible bonds to ensure compliance with the relevant financial reporting standards
Audit
Convertible bonds
Technical articles
Hong Kong’s new legislative support for HKFRS 9
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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
Technical articles
HKFRS 16 – Frequently asked questions on leases discount rate
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December 2018 issue
An overview of the changes to lessee accounting when HKFRS 16 Leases becomes effective
HKFRS 16
Leases
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POPULAR READ
Bringing the world to Hong Kong:
Interview with Christopher Hui
Experts in unlocking value
East meets east: Mutual benefits of growing China-Middle East ties
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