SME standard

Showing 11-20 of 226 results for SME standard

A review of the impairment of financial instruments

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October 2023 Issue

A summary of the Institute’s response to the IASB Request for Information on the impairment of IFRS 9

Technical articles

A review of the revenue recognition requirements

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January 2024 Issue

A summary of the Institute’s response to the IASB Request for Information on IFRS 15 Revenue from Contracts with Customers

Profile

A view of the new

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December 2020 issue

Jacky Lai, Assurance Partner at EY, on the importance of responding and adapting to change

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Always an auditor

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June 2018 issue

Clement Chan, Managing Director at BDO Hong Kong, on how accountants will always remain relevant, even in a time of technological advancements

Technical articles

An overview of the OECD’s Base Erosion and Profit Shifting 2.0 Pillar One blueprint

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November 2020 Issue

A look at the OECD’s BEPS 2.0 Pillar One blueprint

Accounting

At the crossroads of technology and integrity

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November 2018 issue

Highlights from the most anticipated global conference of accounting professionals – the World Congress of Accountants

Thought leadership

Audit and COVID-19

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August 2020 issue

Current circumstances mean enhanced considerations and new procedures by auditors

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Banking on the future

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July 2021 issue

Deniz Güven, Chief Executive Officer of Mox Bank, on how virtual banks will change the way we spend

Business

Becoming better: Navigating Hong Kong’s B Corp movement

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October 2023 Issue

A look at the growing B Corp movement in Hong Kong, and how companies became certified

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