Standard setting

Showing 141-150 of 235 results for Standard setting

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)

Technical articles

Proposed revisions to the Code of Ethics

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June 2022 issue

An overview of the Institute’s response to two IESBA exposure drafts on the Code of Ethics

Source article

Proposed tax concession for carried interest

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September 2020 Issue

A summary of the Institute's submission in response to the FSTB consultation

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

Source article

Reconnect and renew: a summary of the Institute’s budget recommendations

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January 2023 Issue

The Institute’s recommendations for the 2023-24 Budget

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

Revenue recognition considerations in the engineering and construction industries

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August 2019

A look at changes to accounting for construction contracts when moving from HKAS 11 to HKFRS 15

Source article

Reviewing the OECD’s COVID-19 analysis

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April 2020 issue

A look at how the OECD’s new guidance can help taxpayers affected by the pandemic

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