Financial Reporting in Hong Kong 2010 is the ideal one-stop shop for entities reporting under Hong Kong Financial Reporting Standards (HKFRSs).
This edition includes significant revisions to the previous edition, reflecting both new and revised HKFRSs that became effective as a result of the end of the IASB's stable platform period in 2009.
This book deals comprehensively with standards and other pronouncements that apply for accounting periods beginning in 2009, the end of IASB's stable platform, and covers further standards and pronouncements issued up to 31 December 2009 that will apply from 2010. In addition, it addresses the legal and regulatory requirements in relation to financial reporting in Hong Kong.
Contents Includes:
This edition of the manual includes the reporting and accounting requirements contained in:
• The Framework
• HKFRSs 1 to 9;
• HKASs 1, 2, 7, 8, 10 to 12, 16 to 21, 23, 24, 26 to 29, 31 to 34 and 36 to 41;
• HK(IFRIC)–Int 1, 2, and 4 to 19;
• HK(SIC)–Int 10, 12, 13, 15, 21, 25, 27, 29, 31 and 32;
• HK–Int 1 and 4;
• Accounting Guideline 5;
• The Companies Ordinance in respect of disclosures in the annual financial statements, transactions with officers and directors and directors' reports;
• Listing Rules and GEM Rules in respect of annual and interim financial statements, and summary financial reports; and
• Hong Kong Standards on Auditing (HKSA) 700 and 701 in respect of the auditor's report.
Product Includes:
One Bound Book