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Hong Kong

In: Financial Reporting In The Pacific Asia Region

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  • Pak Auyeung

Abstract

The 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

Suggested Citation

  • Pak Auyeung, 1997. "Hong Kong," World Scientific Book Chapters, in: Ronald Ma (ed.), Financial Reporting In The Pacific Asia Region, chapter 10, pages 282-302, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812819611_0010
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