SME standard

Showing 141-150 of 246 results for SME standard

Ready for take off

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February 2019 issue

With PwC having completed the world’s first audit using a drone, what are the opportunities and challenges that large-scale deployment would create?

Technical articles

Recent developments in sustainability disclosure standards in Hong Kong

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2025 Issue 1

The journey to aligning local sustainability disclosure requirements with the ISSB Standards

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

Technical articles

Reviewing valuation reports in an audit

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May 2022 issue

A look at the procedures to an asset valuation that auditors should keep in mind when obtaining audit evidence

Technical articles

Revised definition of a public interest entity in the HKICPA Code of Ethics

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October 2024 Issue

Key changes in the definition of a PIE following revisions issued in July

Business

Revolutionizing the taxation experience

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March 2021 issue

A roundtable discussion on how new technologies will help taxpayers and change how tax is paid

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

Technical articles

Second year experiences with revised auditor’s reports

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January 2019 issue

An analysis of second year reports on key audit matters

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

Q&A with a PAIP

Sky Yuen

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January 2023 Issue

Sky Yuen, Director, Technical and Regulatory at Baker Tilly Hong Kong