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Standard setting

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A new standard of sustainability

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May 2022 issue
Emmanuel Faber, the new Chair of the International Sustainability Standards Board, on what new standards will mean for sustainability reporting
ISSB
Sustainability and climate standards
Technical news

Technical news

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April 2022 issue
Technical articles

The ethical attitudes of CPAs in Hong Kong

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April 2022 issue
A look at the findings from the Institute’s Ethics Survey 2021
Ethics
Institute survey
Thought leadership

What does ESG assurance in Hong Kong look like?

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April 2022 issue
A snapshot of the environmental, social and governance assurance landscape among Hong Kong-listed companies
Assurance
ESG
Accounting

Putting ethics first

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April 2022 issue
How can accountants uphold better ethics standards and practices?
Ethics
Institute survey
Technical articles

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

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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
Financial statements
Liabilities

Business news

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March 2022 issue
Profile

Beyond compliance

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March 2022 issue
Ernest Lee FCPA (practising), President of the Hong Kong Chartered Governance Institute, on the need for a principles-based approach to corporate governance
Compliance
Corporate governance
CPA roles
Technical articles

A review of the classification and measurement of financial instruments

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February 2022 issue
A summary of the Institute’s response to the IASB Request for Information on the classification and measurement of IFRS 9
Financial instruments
Standard setting
Technical articles

How useful is a “simplified” auditing standard?

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February 2022 issue
An overview of the Institute’s response to the IAASB’s exposure draft on LCE audits
Less Complex Entities
Standard setting
POPULAR READ
Bringing the world to Hong Kong:
Interview with Christopher Hui
Experts in unlocking value
East meets east: Mutual benefits of growing China-Middle East ties
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