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Hong Kong Master GAAP Guide, 14th Edition

Hong Kong Master GAAP Guide, 14th Edition

  • Author:
  • Publisher: Wolters Kluwer (HK) (formerly CCH)
  • ISBN: 9789881343031
  • Published In: August 2015
  • Format: Paperback , 1352 pages
  • Jurisdiction: Hong Kong ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 980.00

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  • Description 
  • Contents 
  • Author 
  • Details

    The Hong Kong Master GAAP Guide, in its 14th 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.
    • Provides concise commentaries on all Hong Kong Financial Reporting Standards (HKFRS), Hong Kong Accounting Standards (HKAS), and Interpretations issued by the Hong Kong Institute of Certified Public Accountants
    • 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.

     

    What's New in 14th Edition


    1. New chapter - Preparation of consolidated financial statements

    A new chapter on preparation of consolidated financial statements is prepared in this edition. A step-by-step process with worked illustrations is also available in this chapter.


    2. Revised commentary based on revisions to existing standards

    The HKICPA issued revisions to accounting standards since last edition, including:

    HKAS 19 (2011) "Employee Benefits"
    HKAS 27 (2011) "Separate Financial Statements" and
    HKAS 28 (2011) "Investments in Associates and Joint Ventures".

    Corresponding commentaries and examples are updated. In this edition, comparison between new and previous version of HKAS are also included to highlight what changes have been made.

     

    The following is an excerpt from the publication:

    • HKAS 28 (2011) "Investments in Associates and Joint Ventures" deals with the accounting for investments in associates and sets out the requirements for the application of the equity method when accounting for investments in associates and joint ventures (para 1).
    • HKAS 28 (2011) supersedes HKAS 28 "Investments in Associates" (issued in 2004) and becomes effective for annual periods beginning on or after 1 January 2013. Earlier application of HKAS 28 (2011) is permitted so long as HKFRS 10  "Consolidated Financial Statements", HKFRS 11 "Joint Arrangements", HKFRS 12 "Disclosure of Interests in Other Entities" and HKAS 27 (2011) "Separate Financial Statements" are also applied early.
    • HKAS 28 (2011) is to be applied by all entities that are investors with joint control of, or significant influence over, an investee (para 2).

     

    1. Introduction
    2. 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.
    3. Hong Kong Accounting Standards (KAS? ?includes coverage of all HKAS currently applicable in Hong Kong.
    4. Hong Kong Financial Reporting Standards ("HKFRS") - includes coverage of all HKFRS currently applicable in Hong Kong.
    5. 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.
    6. Compare and summarise difference between Hong Kong approved accounting standards and International Financial Reporting Standards.
  • 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

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