Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2025 (18th Edition) (includes FREE one year access of ONLINE version)

Mr PATRICK P H Ng (BA (HONS), M PHIL, FCPA, FCCA, Hon HKAT) had taught at Technical College / Hong Kong Institute of Vocational Education (Vocational Training Council) and City University of Hong Kong for more than thirty-two years.

Mr Ng received a Bachelor of Arts Degree with First Class Honours (in Accounting, Finance & Economics) from University of Essex, UK, and a Master of Philosophy (in Finance) from King’s College, University of Cambridge, UK. He is a Fellow of the Hong Kong Institute of Certified Public Accountants (HKICPA, formerly HKSA), a Fellow of the Association of Chartered Certified Accountants (ACCA), a Fellow of the Hong Kong Society of Registered Financial Planners and an Honorary Hong Kong Accounting Technician. He had served as a Board Member of Hong Kong Institute of Accredited Accounting Technicians (HKIAAT, formerly HKAAT) from 1999 to 2003, the Editor of the Members’ Journal of ACCA (Hong Kong) from 1997 to 2005 and 2007 to 2009, and the Chief Editor of Accounting Personnel, the Journal of HKIAAT, from 1996 to 2006.

Mr Ng is an accomplished and well-respected writer in the field of accounting and financial reporting. He has authored/co-authored twelve accounting textbooks entitled ‘‘Financial Accounting for Hong Kong’’, ‘‘HKIAAT Paper 1 Financial Accounting’’, ‘‘Introduction to Financial Accounting in Hong Kong’’, “Basic Cost Accounting in Hong Kong”, “New Senior Secondary BAFS Frank Woods’ Accounting Module Exam Practice 1”, ‘‘Financial Accounting’’, ‘‘Advanced Accounting’’, ‘‘HKAL – Principles of Accounts (Volume 1 & 2)’’, ‘‘HKIAAT Paper 7 Financial Accounting’’, “HKIAAT PBE Paper 1 “Financial Accounting”, ‘‘Examination Guide to ACCA Paper 13 (H) Financial Reporting Environment (Hong Kong)’’, ‘‘Accounting in Hong Kong: Regulatory Framework and Advanced Accounting Practice’’ and ‘‘Corporate Accounting – Business Combinations in Hong Kong’’. Mr Ng has published in total more than 65 articles on financial reporting and audit assurance disciplines, in international refereed journals, professional journals and refereed conference proceedings. He taught the Professional Stage of ACCA Examination Courses on Financial Reporting and Advanced Corporate Reporting Papers with the City University of Hong Kong for more than 11 years.

Mr Ng lent his many years of practical experience in accounting and auditing disciplines and substantial teaching and research experience to the Wolters Kluwer’s loose-leaf publication ‘‘Hong Kong GAAP – A Practical Guide to Accounting Standards’’ in 1999. It was then published as a bound book and retitled to “Hong Kong Master GAAP Guide”, then “Hong Kong GAAP: A Master Guide to Financial Reporting Standards”, which goes into the 17th Edition in 2023.

With Chinese Accounting Standards (CAS) converging with International Financial Reporting Standards (IFRS), Mr Ng has extended his international knowledge of Financial Reporting Standards to another Wolters Kluwer publication, ‘‘China Master GAAP Guide’’, which was launched in 2004 and goes into the 12th Edition in 2023.

Mr Ng is also the Editor for “Hong Kong Financial Reporting Standards for SMEs (2022) Edition” which provides guidance on the application of financial reporting requirements applicable to non-listed companies and small and medium-sized entities.

Associate Professor Ng Eng Juan graduated with B Ec (first class honours) from University Malaya and MBA from University of Southern California. He is a fellow of the Institute of Certified Public Accountants of Singapore (ICPAS), the Malaysian Institute of Certified Public Accountants (MICPA) and the Malaysian Institute of Accountants (MIA). He has also passed the uniform examinations of the American Institute of Certified Public Accountants (AICPA).

Prof Ng has had many years of working experience in an international public accounting firm. He is currently with the Nanyang Business School of the Nanyang Technological University, teaching financial accounting courses in the B Acc and MBA programmes. Over the years, he has won several teaching awards, including ‘‘Teacher of the Year’’.

Prof Ng is actively involved in the accounting profession. He has been a member of the Accounting Standards Committee and China Committee of ICPAS and the Technical Panel of MIA for many years. He currently serves as an external examiner/advisor to several accounting professional and degree programs in Singapore, UK and China. He also provides consultancy services to public accounting firms and other organisations and conducts regular executive development programmes for accountants and managers. He was awarded ‘‘CPE Trainer of the Year’’ by the ICPAS in 2006.

Prof Ng’s current research interests are in the area of accounting standards and practices. Among his publications are more than 20 professional books including ‘‘Consolidated Accounts’’, ‘‘Cash Flow Statements’’, ‘‘Accounting for Income Taxes’’, ‘‘Consolidated Financial Statements (Singapore)’’, ‘‘Accounting Disclosure Handbook (Singapore)’’, ‘‘Singapore GAAP’’, ‘‘Malaysia GAAP’’ and ‘‘A Practical Guide to Financial Reporting Standards (Malaysia).