An Introduction to Financial Accounting in Hong Kong, 3nd Edition

An Introduction to Financial Accounting in Hong Kong is a well-established text that uses a fine balance of theory and application to comprehensively introduce the key topics covered in introductory financial accounting courses in Hong Kong universities. This student-friendly textbook has 29 manageable chapters based around clearly set learning objectives. This third edition has been updated in light of recent changes to Hong Kong financial Reporting Standards and new Hong Kong Companies Ordinance.

Each Chapter features an extensive range of worked examples to illustrate the theory and practice. In addition, learning activities, multiple choices, exercises and graded review questions offer multiple ways for students to evaluate their learning. Key terms, figures, tables, bulleted lists highlight the critical learning points in the next.

This book includes a set of four case studies that can be used both for self-study and for taught classes. The cases illustrate real-life implications and contexts, and explore issues related to sole trader financial statements, company financial statements and incomplete records.