Author: Publisher: CCH Hong Kong Limited
ISBN: 9789881722324
Category : Accounting
Languages : en
Pages : 336
Book Description
Financial Reporting in Hong Kong - Illustrative Financial Statements & Disclosure Checklists 2007
Author: Publisher: CCH Hong Kong Limited
ISBN: 9789881722324
Category : Accounting
Languages : en
Pages : 336
Book Description
Interim Financial Reporting
Author: International Accounting Standards CommitteePublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 46
Book Description
UK GAAP Illustrative Financial Statements: FRS 102 Example Accounts
Author: PwCPublisher: Bloomsbury Professional
ISBN: 9781780438252
Category :
Languages : en
Pages : 100
Book Description
UK GAAP Illustrative Financial Statements: FRS 102 Example Accounts (formerly: FRS 102 Illustrative Financial Statements) covers the financial statements of two fictional entities to illustrate the disclosure and presentation requirements of FRS 102 for a group and for a single entity, and also incorporate UK company law disclosures. It also includes commentary for preparers. This edition includes the following new illustrative financial statements: New UK GAAP Group Limited The financial statements include: . Income statement presentation of discontinued operations. . Detailed illustrative accounting policies for a group and commentary thereon. . Disclosures of acquisitions and acquisition accounting. . Disclosures of impairments of goodwill. Narrative reporting includes: . Strategic report and key principles of the FRC guidance for preparers. . Illustrative auditor's report for group reporting under FRS 102. New UK GAAP Limited The financial statements include: . Income statement and statement of comprehensive income. . Detailed illustrative accounting policies for a company and commentary thereon. . An example of group share based payment arrangement accounting. . Capitalisation of borrowing costs. . New FRS 102 financial instrument disclosures . Multi-employer pension scheme disclosures . Transition statement (using option 1 of FRC Staff Education Note) Narrative reporting includes: . Strategic report and key principles of the FRC guidance for preparers. . Illustrative auditor's report These illustrative financial statements include FRS 102 disclosures. They do not, however, include all possible disclosures and where necessary preparers will need to refer to the standard itself.
Financial Reporting in Hong Kong
Author: Publisher: CCH Hong Kong Limited
ISBN: 9789881701497
Category : Accounting
Languages : en
Pages : 2370
Book Description
Code of Ethics for Professional Accountants
Author: International Federation of AccountantsPublisher:
ISBN: 9781887464284
Category : Accountants
Languages : en
Pages : 55
Book Description
Accounting for Investments, Volume 1
Author: R. Venkata SubramaniPublisher: John Wiley & Sons
ISBN: 1118179617
Category : Business & Economics
Languages : en
Pages : 671
Book Description
The 2008 financial crisis highlighted the need for responsible corporate governance within financial institutions. The key to ensuring that adequate standards are maintained lies with effective accounting and auditing standards. Accounting for Investments: Equities, Futures and Options offers a comprehensive overview of these key financial instruments and their treatment in the accounting sector, with special reference to the regulatory requirements. The book uses the US GAAP requirements as the standard model and the IFRS variants of the same are also given. Accounting for Investments starts from the basics of each financial product and: defines the product analyses the structure of the product evaluates its advantages and disadvantages describes the different events in the trade cycle elaborates on the accounting entries related to these events. The author also explains how the entries are reflected in the general ledger accounts, thus providing a macro level picture for the reader to understand the impact of such accounting. Lucidly written and informative, Accounting for Investments is a comprehensive guide for any professional dealing with these complex products. It also provides an accessible text for technology experts who develop software and support systems for the finance industry.
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Assets (Accounting)
Languages : en
Pages : 32
Book Description
Improvements to IFRSs
Author: International Accounting Standards BoardPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 58
Book Description
Hong Kong Auditing
Author: Ferdinard A. GULPublisher: City University of HK Press
ISBN: 9629372347
Category : Business & Economics
Languages : en
Pages : 940
Book Description
Over the years auditing has developed into a specialised function with complex ethical, legal and economic implications. The role of auditors in providing credibility is even more important in a society like Hong Kong, which relies heavily on its reputation as an international financial and business centre. The financial crises and accounting scandals reported in recent years, which led to economic meltdowns and massive loss in capital resources across the globe, highlights the vital role of auditors as gatekeepers and the importance of high quality auditing in ensuring corporate transparency and honest financial reporting. The third edition is thoroughly revised to take into account the new Companies Ordinance (Chapter 622, effective 2014) and Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services (updated June 2014), and numerous developments of a full range of auditing topics since the previous edition, including: Auditors legal duties and liabilities Auditor quality Auditors ethical behaviour Corporate governance Statistical sampling Pitfalls in computerisation of accounting services Use of computer-assisted-audit-techniques (CAATs) Audit reporting Auditing standards Along with recent development of the profession and cutting-edge research findings, this book boldly draws on economic theories to explain aspects of auditing. Certain economic concepts that are applicable to all aspects of an audit are addressed for students and practitioners alike. By utilising graphics, tables and intriguing cases, this book will serve as a useful companion for accounting and legal practitioners. This is also a textbook for students preparing for university studies, practical training and professional accounting examinations. At the end of each chapter, there are dozens of exercises, cases and discussion questions for the benefits of teachers, students and life-long learners. Published by City University of Hong Kong Press 香港城市大學出版社出版
Author: