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Standard setting

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A review of the impairment of financial instruments

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October 2023 Issue
A summary of the Institute’s response to the IASB Request for Information on the impairment of IFRS 9
Financial instruments
IFRS 9
Technical articles

A review of the revenue recognition requirements

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January 2024 Issue
A summary of the Institute’s response to the IASB Request for Information on IFRS 15 Revenue from Contracts with Customers
Financial reporting
Revenue recognition
Technical articles

A step forward for reporting BCUCC

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September 2021 issue
A summary of specific areas of the Institute’s response to the IASB discussion paper
Business combination
Source article

A step towards international sustainability standards

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August 2021 issue
The Institute responds to the IFRS Foundation’s proposed new board
Technical articles

A summary of the Institute’s new assurance technical bulletin for ESG reporting

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December 2020 issue
An overview of the Institute’s recently published guidance on environmental, social and governance assurance
ESG reporting
Technical bulletin
Accounting

A top career choice

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February 2022 issue
How to get more young people to choose accounting as a career
Career
Management
Talent
Business

Adopting AI: How finance leaders can steer their organizations to success

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2025 Issue 1
Institute members share insight into how finance leaders can effectively manage AI adoption and manage the risks
Artificial Intelligence
CFO
Technology
Thought leadership

Agenda decisions – time is of the essence

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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
Agenda decisions
IFRS
Technical articles

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

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2025 Issue 2
Key implications of the amendments that may be relevant and have a wider impact on reporting entities in Hong Kong
Financial instruments
Financial reporting
HKFRS
Technical articles

Amendments to the SME standard

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July 2020 issue
A look at changes to the Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard
Financial reporting
SME standard
POPULAR READ
Keeping it simple and effective: The IRD's balancing act
Interview with Benjamin Chan, Commissioner of Inland Revenue
BEPS 2.0: The journey of global tax reform
The evolving landscape of cross-border restructuring and insolvency
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