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IFRS 18

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November 2018 issue

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November 2020 Issue

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March 2022 issue
Technical articles

Classification of liabilities as current or non-current: what’s new?

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April 2023 Issue
An overview of the key changes from the current HKAS 1 due to the amendments issued in 2020 and 2022
Accounting standard
Financial reporting
Technical articles

Distinction between debt and equity

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April 2024 Issue
A summary of the Institute’s response to the IASB Exposure Draft on Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)
Financial instruments
IASB
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

Enhanced disclosures for business combinations

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October 2024 Issue
A summary of the Institute’s response to the IASB exposure draft proposing amendments to IFRS 3 and IAS 36
Business combination
Accounting

Fashioning global standards

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July 2019 issue
How the Institute’s Standard Setting Department sets financial reporting standards and works towards a successful implementation
Business

Good CG, good ESG: Winners of the Best Corporate Governance and ESG Awards 2023

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January 2024 Issue
Key highlights based on the awardees of the Institute’s business awards which celebrate achievements in corporate governance and ESG
BCG & ESG Awards
Corporate governance
ESG
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
POPULAR READ
Keeping it simple and effective: The IRD's balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue
BEPS 2.0: The journey of global tax reform
The evolving landscape of cross-border restructuring and insolvency
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