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IFRS 18

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Blockchain and accounting

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September 2021 issue
Part one of blockchain series: An overview of recent developments in the accounting and audit of cryptocurrencies
Accounting technology
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Building with blockchain

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October 2020 Issue
Michael Teh, Financial Controller of Algorand Foundation, on his foray into the complex yet fascinating world of blockchain
Blockchain
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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
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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
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Estimating expected credit loss under IFRS 9

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April 2023 Issue
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
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Always ready for business:
Interview with Agnes Chan
To the moon: How start-up CFOs turn ambitions into reality
From compliance to competitive edge: SMPs helping SMEs to navigate the green shift
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