2026

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What's new - 2026

This section contains major materials published by the Institute’s Standard Setting Department in 2026.

Financial Reporting

Publications

Item	Date of Issue	Title
2026-1	6 January 2026	Determining the applicable HKFRS Accounting Standards for cryptocurrencies and stablecoins

Comment letters

Item	Date of Submission	Subject
2025-3	13 October 2025	IASB Request for Information Post-implementation Review of IFRS 16 Leases
2025-2	11 March 2025	IASB Exposure Draft Provisions — Targeted Improvements (Proposed amendments to IAS 37)
2025-1	20 January 2025	IASB Exposure Draft Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x)

Webcasts

Item	Date of issue	Title
2026-2	14 January 2026	E-learning: Tackling Common Financial Reporting Issues for Financial Instruments (2 CPD hours)
2026-1	9 January 2026	E-learning: Accounting and auditing considerations for digital assets (1.5 CPD hours)

Auditing and Assurance & Code of Ethics

Publications

Item	Date of Issue	Category	Subject
2026-02	9 February 2026	Auditing and Assurance	The HKSA for LCE: Questions & Answers (Updated February 2026)
2026-01	30 January 2026	Auditing and Assurance	AATB 4 Guidance on section 408 of the Companies Ordinance