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HKFRS 18

Showing 1-10 of 57 results for HKFRS 18
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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

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

Amendments to the SME standard

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July 2020 issue
A look at changes to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard
Financial reporting
SME standard
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
Profile

Bringing figures to life

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May 2019 issue
Gloria Yuen, Merlin Entertainments’ Finance Director - Asia, on how her CPA skills play a crucial role in the entertainment world
PAIB
Tourism industry

Business news

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November 2018 issue
Profile

Embracing a transformative shift:
Interview with Edward Au

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2025 Issue 1
The Institute’s new President on the commitment to enable and empower members, particularly after the publication of the HKFRS Sustainability Disclosure Standards
Mainland opportunities
PAIP
Sustainability reporting
Talent management
Technical articles

Goodwill: improvements to subsequent accounting

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March 2020 issue
An overview of a joint research paper on accounting for goodwill 
Financial reporting
Goodwill
Valuation
Technical articles

HKFRS 17 Insurance Contracts: Contractual service margin

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May 2021 issue
Introducing the Institute’s new guidance on determining coverage units and relative weighting for insurance contracts that provide multiple services
Insurance
Technical articles

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
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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