Hong Kong Master GAAP Guide 2009/10 (9th Edition)

Extensive worked examples to simulate situations that are likely to arise.
The Financial Reporting Environment gives an overview of the overall regulatory framework under which all companies operate.
Up-to-date summary and analysis of the requirements under the Companies Ordinance and Inland Revenue Ordinance that relate to financial reporting.
Each accounting standard and interpretation is covered under a separate chapter for easy reference.


Contents Includes:


- Introduction
- Financial Reporting Environment covering the latest developments in Companies Ordinance, Inland Revenue Ordinance, Securities and Futures Commission, Hong Kong Stock Exchange, and Hong Kong Institute of Certified Public Accountants.

- Hong Kong Accounting Standards (“HKAS”) – includes coverage of all HKAS currently applicable in Hong Kong.
- Hong Kong Financial Reporting Standards ("HKFRS") - includes coverage of all HKFRS currently applicable in Hong Kong.
- Interpretations – includes coverage of all HK-INT, HK(IFRIC)-INT, and HK(SIC)-INT which give authoritative guidance on issues that are likely to receive divergent or unacceptable treatment, in the absence of such guidance.
- Recent and Future Developments – discussion on the newly issued HKFRS and HKAS.



Product Includes:


one bound book