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Hong Kong Master GAAP Guide 2011/12 (11th edition)

Hong Kong Master GAAP Guide 2011/12 (11th edition)

Author: Patrick Ng; Ng Eng Juan
Publisher: CCH Hong Kong
ISBN: 9789881934833
Published In: July 2011
Format: Paperback , 1200 pages
Jurisdiction: Hong Kong ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details
The Hong Kong Master GAAP Guide, in its 11th Edition, is a handy desktop reference book and provides comprehensive, user-friendly and up-to-date commentary on Hong Kong’s approved accounting standards.

Features & Benefits:
- Provides a complete and concise coverage of approved accounting standards in Hong Kong with each accounting standard being covered systematically. The aim is to provide a complete coverage of the prevailing accounting standards in Hong Kong and to explain to readers the accounting treatment of specific items on the financial statements as required by the Hong Kong Institute of Certified Public Accountants.
- Serves as a reference tool for accountants and professionals who are required to prepare the accounts of a business enterprise, and for auditors who analyse financial statements of corporations.
- 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.
- 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.
Mr Patrick Ng, Lecturer of the Department of Business Administration, Hong Kong Institute of Vocational Education

Ng Eng Juan, Associate Professor of Nanyang Business School of the Nanyang Technological University