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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
Fraud
Pandemic
Profile
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
Business
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
Accounting
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
Meet the speaker
Taking stock and moving forward with financial reporting standard
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October 2019 issue
A look at the upcoming Annual Accounting Update taking place next month
Financial reporting
Technical news
Technical news
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June 2020 issue
The latest standards and technical developments
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Technical news
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October 2020 Issue
Technical news
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August 2020 issue
The latest standards and technical developments
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POPULAR READ
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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