Hong Kong

Pak Auyeung

Chapter 10 in Financial Reporting in the Pacific Asia Region, 1997, pp 282-302 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionPhases of Economic DevelopmentAccounting DevelopmentsBusiness EntitiesCompaniesPartnershipsSole Proprietorships and TrustsStock Exchange of Hong KongAccounting ProfessionHong Kong Society of AccountantsMembers, Professional Accountants and CPAsExaminationsSelf-regulationAccounting StandardsStandard Setting ProcessInternational Accounting Standards and Corresponding SSAPsInternational Accounting Standards and Corresponding Accounting GuidelinesIASs with No Corresponding SSAPs or AGsProfessional Pronouncements with No Corresponding IASsInfluences on AccountingCompany LegislationStock Exchange RequirementsConclusionReferences

Date: 1997
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