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A review of the classification and measurement of financial instruments
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February 2022 issue
A summary of the Institute’s response to the IASB Request for Information on the classification and measurement of IFRS 9
Financial instruments
Standard setting
Technical articles
A review of the revenue recognition requirements
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January 2024 Issue
A summary of the Institute’s response to the IASB Request for Information on IFRS 15 Revenue from Contracts with Customers
Financial reporting
Revenue recognition
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
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
An overview of the OECD’s Base Erosion and Profit Shifting 2.0 Pillar One blueprint
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November 2020 Issue
A look at the OECD’s BEPS 2.0 Pillar One blueprint
BEPS 2.0
Taxation
Technical articles
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
Meet the speaker
Annual Accounting Update 2021 – Are you prepared to move on?
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October 2021 issue
What to expect from this year’s Annual Accounting Update conference
CPD
Institute events
Meet the speaker
Annual Accounting Update 2022 – Staying on the same page on financial reporting
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October 2022 Issue
What to expect from the Annual Accounting Update 2022 on upcoming effective standards and the next chapter for corporate reporting
CPD
Institute events
Technical articles
Are liabilities subject to conditions classified as current or non-current?
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March 2022 issue
A summary of the Institute’s response to the IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants – Proposed amendments to IAS 1
Financial statements
Liabilities
Young member of the month
Basy Li
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November 2020 Issue
Basy Li, Audit Manager at Mazars CPA Ltd.
Career
PAIP
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15
POPULAR READ
A profession on the move
Interview with Jean Bouquot, President of the IFAC
The investor effect: What’s really driving sustainability reporting?
Making their mark globally
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