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An overview of the revised HKFRS for Private Entities Accounting Standard
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2025 Issue 3
What are the changes, and how should you prepare?
Financial reporting
HKFRS 18
HKFRS for Private Entities
Technical articles
Amendments to HKFRS 9 and HKFRS 7 on the classification and measurement of financial instruments
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2025 Issue 2
Key implications of the amendments that may be relevant and have a wider impact on reporting entities in Hong Kong
Financial instruments
Financial reporting
HKFRS
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
Technical articles
HKFRS 18: a paradigm shift in financial performance presentation
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July 2024 Issue
An overview of new accounting standard HKFRS 18 Presentation and Disclosure in Financial Statements
HKFRS 18
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
Recent developments in sustainability disclosure standards in Hong Kong
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2025 Issue 1
The journey to aligning local sustainability disclosure requirements with the ISSB Standards
HKFRS SDS
Sustainability reporting
Technical articles
Unveiling HKFRS 19
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October 2024 Issue
The potential costs and benefits of the new standard for eligible subsidiaries
Financial reporting
HKFRS 19
Technical news
A new HKSA for audits of less complex entities
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2025 Issue 3
An overview of the application of the HKSA for LCE
HKSA
Less Complex Entities
Technical articles
A new milestone in sustainability assurance
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2025 Issue 2
An overview of HKSSA 5000
HKSSA
Sustainability assurance
Technical articles
Accounting for share options granted by holding companies to employees of subsidiaries
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July 2021 issue
Findings from the Institute’s practice review programme
practice review
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POPULAR READ
Coming full circle
Interview with David Sun, Chairman of the Accounting and Financial Reporting Council
In CPAs we trust
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