Standard setting

Showing 31-40 of 250 results for Standard setting

Agenda decisions – time is of the essence

Bookmark

January 2020 issue

Sue Lloyd, Vice-Chair of the International Accounting Standards Board and Chair of the IFRS Interpretations Committee, explains the board’s stance on agenda decisions

Technical articles

Amendments to HKFRS 9 and HKFRS 7 on the classification and measurement of financial instruments

Bookmark

2025 Issue 2

Key implications of the amendments that may be relevant and have a wider impact on reporting entities in Hong Kong

Technical articles

Amendments to the SME standard

Bookmark

July 2020 issue

A look at changes to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard

Technical articles

An overview of the revised HKFRS for Private Entities Accounting Standard

Bookmark

2025 Issue 3

What are the changes, and how should you prepare?

Meet the speaker

Annual Accounting Update 2021 – Are you prepared to move on?

Bookmark

October 2021 issue

What to expect from this year’s Annual Accounting Update conference

Meet the speaker

Annual Accounting Update 2022 – Staying on the same page on financial reporting

Bookmark

October 2022 Issue

What to expect from the Annual Accounting Update 2022 on upcoming effective standards and the next chapter for corporate reporting

Technical articles

Applying the new revenue recognition requirements in the insurance intermediary industry

Bookmark

June 2019 issue

A look at how HKFRS 15 Revenue from Contracts with Customers will affect insurance agency agreements

Technical articles

Are liabilities subject to conditions classified as current or non-current?

Bookmark

March 2022 issue

A summary of the Institute’s response to the IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants – Proposed amendments to IAS 1

Second opinions

Are universities doing enough to prepare future accountants?　

Bookmark

December 2019 issue

Are universities doing enough to prepare future accountants?　

Accounting

At the crossroads of technology and integrity

Bookmark

November 2018 issue

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