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Institute’s live webinar on understanding the amendments to AG 5 and their practical implications
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In September 2026, the Institute issued amendments to AG 5 (Revised) Merger Accounting for Common Control Combinations. The amendments introduce a practical expedient that allows entities not to restate comparatives, together with refinements that clarify existing requirements and enhance disclosure transparency.
Join our webinar on 20 November, where speakers will cover the key amendments, common application issues and practical implications.
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Upcoming live webinars on financial reporting
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Join our upcoming live webinars to stay updated on the latest developments in financial reporting standards and prepare for the 2026 year-end close.
- 28 October: 2026 Year-End Priorities and Emerging Reporting Issues for Insurers
- 30 October: Key financial reporting reminders: Sustainability connectivity and the current risk environment
- 19 November: HKFRS 13 Fair Value Measurement: What Preparers and Auditors need to get right
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IASB September 2026 Update and podcast
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The IASB Update summarizes the preliminary decisions from its September meeting, while the accompanying podcast highlights discussions on several projects, including Equity Method, Business Combinations—Disclosures, Goodwill and Impairment and Post-implementation Review of IFRS 9—Hedge Accounting.
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IFRS Interpretations Committee September 2026 Update and podcast
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The IFRS Interpretations Committee Update provides a summary of discussions at its September meeting. In the accompanying podcast, the Chair and a member of the IFRS Interpretations Committee highlight three tentative agenda decisions relating to IFRS 18, IAS 16 and IFRS 9.
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The Institute’s Auditing and Assurance Standards Committee meeting
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Minutes of the 436th meeting are now available.
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Institute’s live webinar on industry update for licensed corporations
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Join this webinar on 13 November for an update on the Securities and Futures Commission’s over-the-counter derivatives regulatory regime. The session will highlight the new and expanded regulated activities under the regime, planned legislative amendments and transitional arrangements for licensing and financial resources requirements.
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Reminder: Institute’s live webinar on HKSA 570 (Revised 2024), Going Concern
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Join this webinar on 4 November for a focused overview of HKSA 570 (Revised 2024), Going Concern, highlighting the key changes from existing requirements and their practical implications for audit engagements. The session will also cover insights from the Accounting and Financial Reporting Council’s inspection on going concern, supporting auditors in applying the requirements in practice and navigating this area to enhance audit quality.
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2026 Handbook of International Quality Management, Auditing, Review, Sustainability and Other Assurance, and Related Services Pronouncements
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Minutes of the 154th meeting are now available.
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Access the IAASB eNews to stay informed about the latest IAASB projects updates.
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The IAASB has launched an interactive digital version of its Technology Catalog. The new format allows stakeholders to sort and filter technology topics, explore dashboard summaries, and see how emerging technological developments are connected to the IAASB’s standard-setting and other activities.
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The highlights and decisions from the September International Ethics Standards Board for Accountants (IESBA) meeting are now available.
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IESBA podcast on decoding ethics “Beyond the hype”
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In this podcast, IESBA technical staff discusses the realities behind the growing excitement around artificial intelligence (AI) in accounting. The conversation highlights the importance of keeping humans in a leading role when using AI, and examines how organizations can assess AI’s value beyond traditional return-on-investment measures. It also cautions against adopting AI strategies driven by fear of missing out rather than genuine business needs.
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ISSB September 2026 podcast and update
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In this podcast, the ISSB Chair and Vice-Chair highlight recent developments including the announcement of the enhancement of the ISSB’s multi-location model, a recap of the September board week, and the upcoming publication of the nature-related disclosures proposals. In addition, a summary of the September 2026 meeting is now available.
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ISSB’s live webinar - ISSB nature-related disclosures consultation
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ISSB will publish an Exposure Draft proposing a Practice Statement on nature-related disclosures on 22 October 2026, which will be open for a 120-day consultation ending on 19 February 2027.
Join the webinar on 22 October 2026, where speakers will explain the ISSB’s approach and how the proposed Practice Statement is intended to support companies in applying IFRS S1 to nature-related risks and opportunities. The webinar will also explore how the proposals draw on the extensive efforts of the Taskforce on Nature-related Financial Disclosures and support proportionate implementation.
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IESBA Staff Q&As on International Ethics Standards for Sustainability Assurance (IESSA)
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The IESBA staff has released a new Questions & Answers (Q&As) publication to support the implementation of IESSA. Specifically, the new Q&As address matters relating to:
- Effective date and transitional provisions;
- Rotation of engagement leaders and other key sustainability assurance leaders; and
- Non-assurance services.
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HKFRS S1 and S2 implementation platform
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You are welcome to submit technical questions related to the implementation of HKFRS S1 and S2. Questions that meet the submission criteria will be considered for discussion at the upcoming meeting.
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Members may wish to be aware of the following matters:
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Announcements by the Inland Revenue Department (IRD) and other tax news
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Members may wish to be aware of the following matters:
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Announcements by the government
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Members may wish to be aware of the following matters:
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Anti-money laundering/ Counter-terrorist financing (AML/CFT) notices and news
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Publications from other organizations:
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