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A position of trust

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August 2018 issue
Teresa Ko, IFRS Foundation Trustees and Freshfields Bruckhaus Deringer China Chairman and Partner, on enhancing global financial reporting standards
IASB
IFRS Foundation
Leadership
Technical articles

A review of the impairment of financial instruments

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October 2023 Issue
A summary of the Institute’s response to the IASB Request for Information on the impairment of IFRS 9
Financial instruments
IFRS 9
Thought leadership

Agenda decisions – time is of the essence

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January 2020 issue
Sue Lloyd, Vice-Chair of the International Accounting Standards Board and Chair of the IFRS Interpretations Committee, explains the board’s stance on agenda decisions
Agenda decisions
IFRS
Technical articles

Goodbye IAS 1; Hello IFRS 18

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January 2024 Issue
A new standard on presentation and disclosure in financial statements
Financial reporting
IFRS 18
Accounting

Insurance accounting redefined

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June 2018 issue
The implications and benefits IFRS 17 will bring when it comes into compulsory effect from 1 January 2021　
Financial reporting
IFRS 17
Insurance contracts
Technical articles

ISSB finalizes amendments to IFRS S2:
Changes to greenhouse gas emissions disclosures

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2026 Issue 2
HKICPA’s feedback reflected in final amendments, ensuring local voices are heard
GHG disclosures
IFRS S2
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
Second opinions

How will the International Sustainability Standards Board’s two proposed standards meet the needs of investors?

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May 2022 issue
Experts chime in on the latest developments in business and accounting
Investment
ISSB
Sustainability
Profile

A career for life

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August 2019
Raymond Lo, Chief Financial Officer of FWD, on the impact of innovation on the insurance sector
Career
Insurance industry
PAIB
Technical articles

A chance to tailor a new standard

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September 2021 issue
A look at the IASB’s proposal for reduced disclosure requirements 
Financial reporting
SMEs
POPULAR READ
Guiding the Institute’s next chapter
Digital transformation:
How firms can get it right
Success on her terms
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