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The IMF World Economic Outlook (‘WEO’) report released on 22 October 2024 provides updated data in respect of current and projected levels of inflation. The most significant changes and updates in In brief INT2024-19 compared to our In brief from April 2024 relate to: • Lao P.D.R. and Malawi, which are considered to...
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The International Auditing and Assurance Standards Board (“IAASB”, or the “Board”) has approved and issued International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements (hereafter “ISSA 5000”). The standard is effective for assurance engagements on...
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This publication provides an illustrative set of consolidated financial statements for a fictional investment property group (IP Group), prepared in accordance with IFRS
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HKICPA issued educational guidance on 22 January 2025 to highlight that there is more than one acceptable approach to account for the LSP Subsidy and present a generally acceptable method as a government grant under HKAS 20 in the guidance. Here is the link to the publication.
