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Guiding the Institute’s next chapter
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Institute's response

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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
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
Technical articles

Beware of expectation gaps when auditing the financial statements of owners’ corporations in Hong Kong

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January 2021 issue
An overview of what auditors should keep in mind when conducting audits of owners’ corporations
Audit
Owners' corporations
Technical articles

Breaches to the code of ethics: A case study for PAIPs

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November 2021 issue
The second of two case studies in A Plus, developed by the Institute’s Ethics Committee
Ethics
PAIP
Technical articles

Goodwill: improvements to subsequent accounting

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March 2020 issue
An overview of a joint research paper on accounting for goodwill 
Financial reporting
Goodwill
Valuation
Second opinions

How can integrated reporting help Hong Kong companies?

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November 2019 issue
How can integrated reporting help Hong Kong companies?
Integrated Reporting
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
Profile

In it for the long term

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May 2021 issue
Gilbert Chan CPA, Managing Director and Co-founder of Giraffe Capital Limited on how he uses his skills to take small and medium enterprises to the next level
Corporate Finance
IPO
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Institute news

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November 2018 issue
Institute news

Institute news

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August 2019
POPULAR READ
Guiding the Institute’s next chapter
Digital transformation:
How firms can get it right
Success on her terms
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