Standard setting

Showing 151-160 of 240 results for Standard setting

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

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

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

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

Profile

Serving society

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November 2021 issue

Masahiko Tezuka, Chairman and President of the Japanese Institute of Certified Public Accountants, on nurturing accountants to meet society’s needs