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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 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
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
Institute news
Institute news
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March 2020 issue
Institute news
Institute news
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August 2020 issue
Accounting
Key areas accountants should pay attention to in 2025
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2025 Issue 1
Accounting areas that Institute members should watch out for in the year ahead, from AI and professional development, to the CPA pipeline
Artificial Intelligence
Auditing
cybersecurity
Ethics
Financial reporting
Mainland opportunities
Professional development
Sustainability reporting
Talent management
Meet the speaker
New e-learning courses tailor-made for SMEs/SMPs
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May 2021 issue
What to expect from two e-learning courses on SME-FRF & SME-FRS
Financial reporting
SMEs
SMPs
Technical articles
Proposed amendments to the IFRS for SMEs Accounting Standard
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April 2023 Issue
A summary of the Institute’s response to the IASB Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
IASB
IFRS for SMEs
Source article
Size is no excuse
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December 2019 issue
A closer look at the defences in disciplinary cases involving audit deficiencies by small firms
Audit
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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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