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Invitation to comment
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The Institute is seeking comments on the following tentative agenda decisions published by the IFRS Interpretations Committee by 27 October:
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Institute live webinar: Tackling Common Financial Reporting Issues for Financial Instruments
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In today’s dynamic financial landscape, reporting for financial instruments under HKFRS Accounting Standards has become increasingly complex. Ongoing financial innovation, shifting market conditions, heightened regulatory expectations and growing demand for transparent risk disclosures have all contributed to these challenges.
During the webinar on 17 November, the speakers will share technical knowledge and practical guidance on the following key areas:
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- Common pitfalls in distinguishing between financial liability and equity under HKAS 32;
- Common challenges in accounting for financial instruments under HKFRS 9; and
- Key reminders on risk disclosures under HKFRS 7.
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Institute live webinar: Navigating the accounting for the abolition
of the MPF-LSP offsetting mechanism and related subsidy scheme
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Join us on 26 November for a live webinar exploring the accounting implications of the abolition of the MPF-LSP offsetting mechanism and the related subsidy scheme in Hong Kong.
This webinar will provide an overview and discussion of:
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- The legislative changes effective from 1 May 2025, including the abolition of the MPF-LSP offsetting mechanism and the related subsidy scheme;
- Relevant accounting treatment under HKAS 19 Employee Benefits;
- Walkthroughs of accounting treatment using practical examples with accounting entries; and
- Practical considerations and common application issues.
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Register now to stay informed on this important topic impacting financial reporting for employers in Hong Kong.
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Institute live webinar: HKFRS 18 In Focus: What insurers and other financial institutions need to know
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Join us for a follow-up webinar on 4 December to explore the practical implications of HKFRS 18 Presentation and Disclosure in Financial Statements for insurers and other financial institutions. Building on our previous session, this live webinar will provide a deeper dive into key topics, including major changes in presentation and disclosure requirements under HKFRS 18 compared to HKAS 1 Presentation of Financial Statements, identifying the specified main business activities, and understanding management-defined performance measures and other presentation matters relevant to the sector. Our speakers will also share practical implementation considerations to support your preparation for adoption of HKFRS 18.
For more details about the webinar, please click here.
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IFRS for SMEs Accounting Standard: new educational materials and September 2025 Update
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The IFRS Foundation has published a package of new educational resources to support the implementation of the third edition of the IFRS for SMEs Accounting Standard. These materials are also relevant for applying the revised HKFRS for Private Entities Accounting Standard, issued by the Institute in April, which is equivalent to the third edition of the IFRS for SMEs Accounting Standard issued by the International Accounting Standards Board (IASB).
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Webcasts
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Educational modules
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Additionally, the IFRS for SMEs Accounting Standard September Update is also now available. The Update highlights the resources to support the implementation of the third edition of the IFRS for SMEs Accounting Standard, which includes an overview of the revised Section 7 Statement of Cash Flows of the standard, as well as updated and upcoming educational modules, webcasts and podcast series.
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IFRS Interpretations Committee September 2025 Update
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The IFRS Interpretations Committee Update provides a summary of discussions at its September 2025 meeting.
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IASB September 2025 podcast & update
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The IASB podcast, highlighting preliminary decisions of the IASB at its September 2025 meeting, and a summary of the meeting, are now available.
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