Accounting Financial Accounting

Advanced Financial Accounting in Hong Kong, 5th Edition

Edited by Lynne Chow · Shirley Kan · Dennis Taylor · Christina Tsui
Longman December 2006

Specifications

ISBN-13
9789620180309
Publisher
Longman
Publication
December 2006
Format
Paperback
Jurisdiction
Hong Kong ? Countri(es) for reference only

Details

This book aims to provide students with a coverage of the major regulatory and policy changes, or potential changes, impacting on financial accounting and reporting in Hong Kong. The emphasis of the book is on accounting issues and practical implications for financial reporting arising from these regulatory and policy changes.

Significant changes were made to the content of the text in the fifth edition. Four new chapters are introduced to cover topics on:

• financial instruments
• non-current assets held for sale and discontinued operations
• income taxes
• share-based payment

Much of the text which remains from the fourth edition has been substantially revised and updated to include the Hong Kong Accounting Standards (HKAS) and Hong Kong Financial Reporting Standards (HKFRS).

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