SME standard

Showing 121-130 of 226 results for SME standard

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

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

Accounting

Putting ethics first

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April 2022 issue

How can accountants uphold better ethics standards and practices?

Accounting

Reaching new standards

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March 2021 issue

The implications new IAASB Quality Management Standards will have on the audit profession

Accounting

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

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