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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
Technical articles
Proposed revisions to IAASB ISAs and IESBA Code of Ethics
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July 2023 Issue
An overview of the Institute’s responses to recent consultation documents of the IAASB and IESBA
Code of ethics
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IESBA
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Recent developments in sustainability disclosure standards in Hong Kong
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2025 Issue 1
The journey to aligning local sustainability disclosure requirements with the ISSB Standards
HKFRS SDS
Sustainability reporting
Technical articles
Reconsidering consolidation, joint arrangements and related disclosures
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June 2021 issue
A summary of specific areas of the Institute’s response to the IASB request for information on IFRS 10, 11 and 12
Financial reporting
Thought leadership
Reporting and fraud risk arising from COVID-19 pose significant challenges for professional accountants
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May 2020 issue
Reporting and fraud risks arising from the COVID-19 pandemic that accountants need to be alert to
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Serving society
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November 2021 issue
Masahiko Tezuka, Chairman and President of the Japanese Institute of Certified Public Accountants, on nurturing accountants to meet society’s needs
Accounting technology
CPA Opportunities
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Setting the right tone
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December 2021 issue
Awardees of this year’s Best Corporate Governance and ESG Awards on creating long-term value and maintaining resilience through sustainability
BCGESGA
CG
ESG
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Settling the standard
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April 2020 issue
A look at the global debate on how goodwill accounting can improve for better disclosures about acquisitions
Financial reporting
Goodwill
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Speak now or forever hold your peace
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April 2021 issue
The proposed new accounting model for business combinations under common control
Business combination
Financial reporting
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POPULAR READ
Embracing a transformative shift:
Interview with Edward Au
Adopting AI: How finance leaders can steer their organizations to success
Key areas accountants should pay attention to in 2025
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