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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

Business news

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March 2022 issue
Q&A with a PAIP

Isabel Lin CPA

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March 2022 issue
Isabel Lin CPA, Director at KPMG
Career
PAIP
Profile

Beyond compliance

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March 2022 issue
Ernest Lee FCPA (practising), President of the Hong Kong Chartered Governance Institute, on the need for a principles-based approach to corporate governance
Compliance
Corporate governance
CPA roles
Technical news

Technical news

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February 2022 issue
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

How useful is a “simplified” auditing standard?

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February 2022 issue
An overview of the Institute’s response to the IAASB’s exposure draft on LCE audits
Less Complex Entities
Standard setting
Q&A with a PAIP

Christopher Tam CPA

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February 2022 issue
Christopher Tam CPA, Director, Actuarial and Insurance Solutions at Deloitte
Career
PAIP
Technical news

Technical news

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January 2022 issue
Technical articles

A proposed IFRS with reduced disclosure requirements

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January 2022 issue
An overview of the Institute’s response to the IASB’s exposure draft
Disclosure requirement
Financial reporting
POPULAR READ
Five unique career paths for accountants
Bonds built to last: Celebrating a decade of the HKICPA’s Mentorship Programme
It all starts with education: IFAC’s approach to boosting global accounting training
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