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Technical articles

Proposed amendments to the IFRS for SMEs Accounting Standard

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April 2023 Issue
A summary of the Institute’s response to the IASB Exposure Draft Third edition of the IFRS for SMEs Accounting Standard
IASB
IFRS for SMEs
Technical articles

Proposed narrow scope amendments to ISA 700 (Revised) and ISA 260 (Revised) as a result of the revisions to the IESBA Code of Ethics

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October 2022 Issue
An overview of the Institute’s response to IAASB exposure draft on the proposed amendments to ISA 700 (Revised) and ISA 260 (Revised)
Code of ethics
PIEs
Technical articles

Proposed revisions to IAASB ISAs and IESBA Code of Ethics

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July 2023 Issue
An overview of the Institute’s responses to recent consultation documents of the IAASB and IESBA
Code of ethics
IAASB
IESBA
Standard setting
Book review

Purpose, Incorporated: Turning Cause Into Your Competitive Advantage by John Wood and Amalia McGibbon

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July 2018 issue
Purpose, Incorporated: Turning Cause Into Your Competitive Advantage, and interview with author John Wood
Technical articles

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
Accounting

Rules are changing: Will Hong Kong stay competitive?

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September 2020 Issue
Experts discuss tax strategies at the Institute’s virtual Annual Taxation Conference
Annual Taxation Conference
BEPS 2.0
Taxation
Thought leadership

Safeguarding personal data privacy in the AI era with PCPD’s Model Framework

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October 2024 Issue
Ada Chung, Privacy Commissioner for Personal Data and member of the Institute, on key recommendations covered by PCPD’s model framework for ensuring AI security
Data privacy
PCPD
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
Accounting

Special report: Finding the truth

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August 2019
A close look at forensic accounting – the tools used, the skills needed, and what's next for this specialist area
Forensic accounting
Specialist training programmes
Accounting

Success on her terms

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2026 Issue 2
A Plus interviews four female members of the Institute who are redefining what it means to be successful
Community service
Entrepreneurs
Motherhood
Personal fufilment
Women CPAs
POPULAR READ
Guiding the Institute’s next chapter
Digital transformation:
How firms can get it right
Success on her terms
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