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IFRS 9

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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
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
Thought leadership

A guide to navigating the evolving climate landscape for CFOs

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October 2022 Issue
Ricky Cheng FCPA, member of the Institute’s Sustainability Committee explains how CFOs can navigate the evolving climate landscape
Corporate Finance
Sustainability
Profile

A new purpose

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November 2020 Issue
Dr Artie Ng, Deputy Director of PolyU SPEED, on how he went from being a Big Four consultant to an academic specializing in ESG reporting and sustainability
Academia
Career
ESG reporting
Profile

A new standard of sustainability

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May 2022 issue
Emmanuel Faber, the new Chair of the International Sustainability Standards Board, on what new standards will mean for sustainability reporting
ISSB
Sustainability and climate standards
Profile

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 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
POPULAR READ
Bringing the world to Hong Kong:
Interview with Christopher Hui
Experts in unlocking value
East meets east: Mutual benefits of growing China-Middle East ties
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