JavaScript seems to be disabled in your browser.
You must have JavaScript enabled in your browser to utilize the functionality of this website.

Customer Service

Currencies:HKD

Your Language:

Browse Books

Browse Books

Ask the Experts

Home >
Accounting >
Financial Reporting / IFRS / GAAP >
Hong Kong GAAP Supplement

Hong Kong GAAP Supplement: A Guide for the Preparation of Financial Statements

Hong Kong GAAP Supplement A Guide for the Preparation of Financial Statements

Author: Stephen TAYLOR
Publisher: Sweet & Maxwell Hong Kong
ISBN: 9789626612712
Published In: July 2004
Format: Paperback , 190 pages
Jurisdiction: Hong Kong ? Disclaimer:
Countri(es) stated herein are used as reference only

Out of stock

OR

Description
Contents

Details

The model financial statements of Hong Kong GAAP Limited are intended to address the presentation and disclosure requirements of Hong Kong Financial Reporting Standards and Interpretations, the Companies Ordinance and the Listing Rules. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in the illustrative examples provided with a specific Standard.

For the purposes of presenting the income statement and the statement of changes in equity, all of the alternatives allowed for by SSAP 1 Presentation of Financial Statements have been illustrated. Preparers should select the alternatives most appropriate to their circumstances.

Hong Kong GAAP Limited is assumed to be listed on the Main Board of the SEHK. For those enterprises listed on the Growth Enterprise Market, specific disclosure requirements are set out in the GEM Rules. These are largely consistent with the requirements of the Listing Rules and, for the user's convenience, cross-references to the GEM Rules have also been included in the Model Financial Statements and the Presentation and Disclosure Checklist.

Readership: All professionals involved in the preparation and interpretation of financial information

Contents

Model Financial Statements and a Presentation and Disclosure Checklist to assist readers in ensuring compliance with all of the Standards and Interpretations as well as listing rule requirements in issue at 1st March 2004.

You may also be interested in these books:


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: HKD 551.00

HKD 534.47 Save HKD 16.53 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): HKD 3,639.00


Hong Kong Listed Companies: Law and Practice, 2nd Edition: List Price: HKD 1,980.00

HKD 1,920.60 Save HKD 59.40 (3%)


KPMG's Insights into IFRS 2025/2026 (22nd Edition) (e-Book only): List Price: HKD 2,172.00

HKD 2,106.84 Save HKD 65.16 (3%)


Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2025 (18th Edition): List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)


Hong Kong Master Tax Guide 2025/26 (33rd Edition): List Price: HKD 1,450.00

HKD 1,406.50 Save HKD 43.50 (3%)


Japan Master Tax Guide 2025-26, 23rd Edition: List Price: HKD 2,590.00

HKD 2,522.00 Save HKD 68.00 (3%)


Singapore Master Guide to BEPS 2.0 – Multinational Enterprise (Minimum Tax): List Price: HKD 1,050.00

HKD 1,028.20 Save HKD 21.80 (2%)


Malaysia Master Tax Guide 42nd Edition 2025: List Price: HKD 950.00

HKD 921.50 Save HKD 28.50 (3%)


Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition): List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: HKD 1,380.00

HKD 1,338.60 Save HKD 41.40 (3%)


Wiley IFRS 2023: Interpretation and Application of IFRS Standards: HKD 1,250.00


A Concise Guide to Corporate Compliance Management (2nd Edition): List Price: HKD 680.00

HKD 476.00 Save HKD 204.00 (30%)


China Master GAAP Guide (12th Edition): List Price: HKD 1,500.00

HKD 1,455.00 Save HKD 45.00 (3%)


Introduction to International Taxation: List Price: HKD 920.00

HKD 892.40 Save HKD 27.60 (3%)


A Practical Guide to Company Secretarial Obligations in Singapore, 2nd Edition: List Price: HKD 1,210.00

HKD 1,183.40 Save HKD 26.60 (2%)


Consolidated Financial Statements, 11th Edition: List Price: HKD 740.00

HKD 688.70 Save HKD 51.30 (7%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: HKD 1,500.00

HKD 1,050.00 Save HKD 450.00 (30%)


Hong Kong Directors' Manual, 5th Edition: List Price: HKD 1,380.00

HKD 966.00 Save HKD 414.00 (30%)


Singapore Income Tax Concise Casebook: List Price: HKD 1,040.00

HKD 1,008.80 Save HKD 31.20 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

Professional Associations

Partners

Copyright © 2010-2026 Professional Bookshop Ltd. All Rights Reserved