2023

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What's new - 2023

This section contains major materials published by the Institute’s Standard Setting Department in 2023.

Financial Reporting

Webcasts

Item	Date of issue	Title
2023-4	20 January 2023	E-learning: 2022 Update on IFRS Interpretations Committee Agenda Decisions (1.5 CPD hours)
2023-3	9 January 2023	E-learning: Accounting cum auditing essence: a fresh look at impairment of trade and other receivables (1.5 CPD hours)
2023-2	3 January 2023	E-learning: Amendments to HKAS 1 Presentation of Financial Statements (1.5 CPD hours)
2023-1	3 January 2023	E-learning: Accounting Considerations for a Special Purpose Acquisition Company (SPAC) (2 CPD hours)

Auditing and Assurance & Code of Ethics

Webcasts

Item

Date of issue