Standard setting

Showing 171-180 of 261 results for Standard setting

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

Profile

Setting the bar

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March 2021 issue

Len Jui, Deputy Chair of the International Auditing and Assurance Standards Board on the need for better standards and regulation for the profession

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

Accounting

Settling the standard

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April 2020 issue

A look at the global debate on how goodwill accounting can improve for better disclosures about acquisitions

Technical articles

Speak now or forever hold your peace

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April 2021 issue

The proposed new accounting model for business combinations under common control