Search Under
Financial Reporting
Item |
Date of Issue |
Title |
2024-3 | February 2024 | Educational Publication: Financial reporting considerations for closing out 2023 |
2024-2 | January 2024 | |
2024-1 | January 2024 | A Plus Article: A review of the revenue recognition requirement |
Item |
Date of Submission |
Subject |
2024-1 | 28 March 2024 |
Item |
Date of issue |
Title |
2024-3 | 31 January 2024 | E-learning: Year-end Financial Reporting Reminders for 2023 (2 CPD hours) |
2024-2 | 8 January 2024 | E-learning: Common application issues of HKFRS 9, 15 and 16 (2 CPD hours) |
2024-1 | 5 January 2024 | E-learning: Industry Update Relating to Investment Funds (1.5 CPD hours) |
Auditing and Assurance & Code of Ethics
Item |
Date of Submission |
Category |
Subject |
2024-1 |
8 April 2024 |
Auditing and Assurance |
IAASB Exposure Draft Proposed Narrow Scope Amendments to:
as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code |
Item |
Date of issue |
Category |
Title |
---|---|---|---|
2024-3 | 19 March 2024 | Ethics | -Available on HKICPA Youtube; no verified CPD |
2024-2 | 5 January 2024 | Auditing and Assurance | HKICPA educational video: Pressure to Breach the Fundamental Principles of the Code of Ethics for Professional Accountants - Available on HKICPA Youtube; no verified CPD |
2024-1 | 5 January 2024 | Auditing and Assurance | E-learning: The revised standard on group audit engagements (1.5 CPD hours) |
Sustainability Reporting
Item |
Date of Issue |
Subject |
2024-4 | March 2024 | Guidance 2: Considerations of Skills, Capabilities and Resources in Climate-Related Scenario Analysis |
2024-3 | March 2024 | Guidance 1: Two important ideas in IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures to facilitate proportionality and scalability |
2024-2 | March 2024 | Alert 49: Updates on the Institute's Sustainability Disclosure Standards development |
2024-1 | January 2024 |