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会计及财务汇报
Institute courses
Publications
Institute courses
- Common application issues of HKFRS 9 Financial Instruments and HKFRS 15 Revenue from Contracts with Customers (Highlight video)
Courses in collaboration with other organizations
- IFRS: Financial Instruments (IAS 32, IFRS 9, IFRS 7) (from AICPA/CIMA)
Publications
- Educational guidance on COVID-19 related financial reporting issues
- Guidance – IFRS 9 and COVID-19 (from the International Accounting Standards Board)
- HKFRS 9 – key application challenges for corporates and practical tips (APlus December 2019)
Institute courses
- Common application issues of HKFRS 9 Financial Instruments and HKFRS 15 Revenue from Contracts with Customers (Highlight video)
Courses in collaboration with other organizations
- IFRS: Revenue from Contracts with Customers (from AICPA/CIMA)
Publications
- HKFRS 15 – Summary of industry guidance
- Q&As: HKFRS 15 Revenue Recognition Considerations in the Engineering and Construction Industries
- Q&As: Recognition of IPO sponsor fee income under HKFRS 15
- Illustrative examples on IPO sponsor fee income
- APlus articles:
- How the new standard affects revenue recognition in Hong Kong real estate sales before completion (Aug 2015)
- How to account for sales incentives and selling costs incurred on real estate apartment sales contracts (Jun 2016)
- How the new standard affects revenue of real estate developers if significant financing component exists (Aug 2016)
- Applying the new revenue recognition requirements in the insurance intermediary industry (Jun 2019)
- Revenue recognition considerations in the engineering and construction industries (Aug 2019)
- Covid-19 related financial reporting issues for 2020 reporting periods (Jun 2020)
- HKFRS 15, basis for conclusions and illustrative examples
- Additional references issued by Standard Setters and Regulators
- Useful reference issued by other organisations
Institute courses
Courses in collaboration with other organizations
- IFRS: Leases (IFRS 16) (from AICPA/CIMA)
Publications
Institute courses
- Financial Reporting for Reinsurance Contracts Held under HKFRS 17 Insurance Contracts
- Interaction between Risk-Based Capital and HKFRS 17 Insurance Contracts
- HKFRS 17 Insurance Contracts – Measurement Models
- HKFRS 17 Insurance Contracts – An Update in a Nutshell
Publications
Institute courses
Publications
Institute courses
- Common application issues of Accounting Guideline 5 Merger Accounting for Common Control Combinations (Highlight video)
Publications
Institute courses
- SMEs/SMPs: You should know… (Highlight video)
- The Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Audio) (re-launch) (Highlight video)
Publications