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Author : Patrick P. H. Ng
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (135 download)
Download or read book Hong Kong Financial Reporting Standards for SMEs written by Patrick P. H. Ng and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher : CCH Hong Kong Limited
ISBN 13 : 9789881701497
Total Pages : 2370 pages
Book Rating : 4.7/5 (14 download)
Download or read book Financial Reporting in Hong Kong written by and published by CCH Hong Kong Limited. This book was released on 2008 with total page 2370 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : KPMG International
Publisher :
ISBN 13 :
Total Pages : 132 pages
Book Rating : 4.:/5 (123 download)
Download or read book Illustrative Financial Statements Under Hong Kong Financial Reporting Standards written by KPMG International and published by . This book was released on 2005 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United Nations Conference on Trade and Development
Publisher : New York : United Nations
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.3/5 (91 download)
Download or read book Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises (SMEGA) written by United Nations Conference on Trade and Development and published by New York : United Nations. This book was released on 2003 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: In order to meet the accounting and financial reporting needs of small and medium-sized enterprises (SMEs), the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has proposed the adoption of a three-tier approach applicable to all types of SMEs, particularly those in developing countries and countries with economies in transition. This publication sets out guidance for level 3 enterprises, applicable to smaller companies which are often owner-managed and have a small number of employees. The approach proposed is accruals-based accounting, based on that set out in international accounting standards, but closely linked to cash transactions.
Author : Accounting Standards Board (Great Britain)
Publisher :
ISBN 13 : 9781847981271
Total Pages : 83 pages
Book Rating : 4.9/5 (812 download)
Download or read book Improvements to Financial Reporting Standards written by Accounting Standards Board (Great Britain) and published by . This book was released on 2008 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Committee Foundation
Publisher :
ISBN 13 :
Total Pages : 72 pages
Book Rating : 4.E/5 ( download)
Download or read book Annual Report written by International Accounting Standards Committee Foundation and published by . This book was released on 2009 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher : CCH Hong Kong Limited
ISBN 13 : 9789881722324
Total Pages : 336 pages
Book Rating : 4.7/5 (223 download)
Download or read book Financial Reporting in Hong Kong - Illustrative Financial Statements & Disclosure Checklists 2007 written by and published by CCH Hong Kong Limited. This book was released on 2008 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Benny K B Kwok
Publisher : The Chinese University of Hong Kong Press
ISBN 13 : 9629965747
Total Pages : 288 pages
Book Rating : 4.6/5 (299 download)
Download or read book Financial Analysis in Hong Kong written by Benny K B Kwok and published by The Chinese University of Hong Kong Press. This book was released on 2013-07-15 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial statements facilitate the communication between corporations and various stakeholders. The integrity, stability and transparency of such communication help preserving Hong Kong as a top global financial centre.To many laypersons, looking through financial statements can be like reading novels in a foreign language, with a sea of jargon obscuring the statements' true meaning. Financial Analysis in Hong Kong 2nd Edition is a product of experience, feedback and chapter review as well as an update of the changes in practices, guidelines, standards and legislations since its 1st edition in 2008. This 2nd edition provides a clear, concise reference for analysing corporations' financial statements.Based on the evaluations of published financials, this book is a convenient standalone guide for both novices and financial professionals in the boardroom and beyond.
Author : Accounting Standards Board (Great Britain)
Publisher :
ISBN 13 : 9781857120882
Total Pages : 195 pages
Book Rating : 4.1/5 (28 download)
Download or read book Financial reporting standard for smaller entities written by Accounting Standards Board (Great Britain) and published by . This book was released on 1999 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stella So
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
Download or read book Statutory Backing to Hong Kong Financial Reporting Standards written by Stella So and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Hong Kong is rewriting its Companies Ordinances to enhance its competitiveness as an international business and financial centre and one of the provisions being reviewed is whether financial reporting standards in Hong Kong should be given legal backing. Contrary to the initial consultation recommendation and subsequent consultation responses, this article presents arguments that it is in the best interest of investors that the Hong Kong financial reporting standards be given statutory backing so that the quality of the reported financial statements can be assured. The 'true and fair override' provision does not provide adequate investor protection in Hong Kong where the division of the oversight responsibility for financial reporting irregularities is divided between a self-regulatory professional body HKICPA and a partially independent statutory body FRC.
Author : David Wagener
Publisher : GRIN Verlag
ISBN 13 : 3640142373
Total Pages : 12 pages
Book Rating : 4.6/5 (41 download)
Download or read book International Financial Reporting Standard for Small and Medium-sized Entities written by David Wagener and published by GRIN Verlag. This book was released on 2008-08-21 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,3, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Externes Rechnungswesen/ Corporate Reporting, language: English, abstract: The Exposure Draft of an IFRS for SMEs published in February 2007 is supposed to enhance the comparability between worldwide SMEs, and therefore meet the user needs, by concentrating on regulations that play a role for SMEs. Furthermore it is expected to reduce the financial reporting burden of the preparers, reporting SMEs without public accountability, of the financial statements. Another benefit, in case of widespread application of the standard, is expected to be the falling costs of capital of SMEs. This is because the allocation and pricing of capital is easier with a higher comparability of the financial statements of SMEs. Major issues of change were the impairment of goodwill, the cost method for associated companies, finance leases as well as the expense of research and development costs. Goodwill is unlike in full IFRSs, tested for impairment losses on indication and impaired only to the fair value. This reduces the workload spent on annual impairment testing but may lead to dilutions of expenses. Associated companies can, also in the consolidated statements, be accounted for with the cost method and the fair value model through profit or loss, which are much easier than the equity method. However, since intra-company transactions are not cancelled out, the new regulations might lead to higher profits. The accounting of finance leases changed in two respects: The regulations of lessor accounting was totally left out of the standard and has to be looked up in full IFRSs. The lessee accounting was simplified by allowing the preparers of the financial statement to determine the cost of the lease by only calculating the fair value of the leased property. This also leads to smaller expenses over the total lease period. When it comes to the research and development expenditure only minor changes were introduced. The IASB decided for providing SMEs with a choice in accounting treatment between expending both research and development cost or, on the other hand, to capitalize the development cost if certain criteria are met. Although it means a further simplification it has to be doubted that many entities decide against the possibility to capitalize the development cost but to expense them.
Author : United Nations Conference on Trade and Development
Publisher : New York : United Nations
ISBN 13 :
Total Pages : 74 pages
Book Rating : 4.3/5 (91 download)
Download or read book Accounting and Financial Reporting Guidelines for Small and Medium-sized Enterprises (SMEGA) written by United Nations Conference on Trade and Development and published by New York : United Nations. This book was released on 2004 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: In order to meet the accounting and financial reporting needs of small and medium-sized enterprises (SMEs), the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) has proposed the adoption of a three-tier approach applicable to all types of SMEs, particularly those in developing countries and countries with economies in transition. This publication sets out guidance for level 2 enterprises, applicable to larger business enterprises whose shares are not publicly traded and those in which there is no significant public interest. The approach proposed is accruals-based accounting, based on that set out in international accounting standards.
Author : Hong Kong Institute of Certified Public Accountants
Publisher :
ISBN 13 :
Total Pages : 70 pages
Book Rating : 4.:/5 (191 download)
Download or read book Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard written by Hong Kong Institute of Certified Public Accountants and published by . This book was released on 2005 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Deloitte Touche Tohmatsu (Firm)
Publisher :
ISBN 13 :
Total Pages : 282 pages
Book Rating : 4.:/5 (741 download)
Download or read book Hong Kong Financial Reporting Standards written by Deloitte Touche Tohmatsu (Firm) and published by . This book was released on 2007 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Accounting Standards Board (Great Britain)
Publisher :
ISBN 13 : 9781857120639
Total Pages : 156 pages
Book Rating : 4.1/5 (26 download)
Download or read book Financial Reporting Standard for Smaller Entities written by Accounting Standards Board (Great Britain) and published by . This book was released on 1997-01-01 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Eva Kaili
Publisher : Springer
ISBN 13 : 3030028313
Total Pages : 204 pages
Book Rating : 4.0/5 (3 download)
Download or read book New Models of Financing and Financial Reporting for European SMEs written by Eva Kaili and published by Springer. This book was released on 2019-02-28 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book looks at the 23 million registered Small and Medium Enterprises (SMEs) that make up 98 per cent of the EU economy. Addressing the high end of SMEs in terms of new models for SME funding and financial reporting, this merged way of looking at SMEs reveals a ‘myopic’ thinking in terms of net present value and (future) cash flows generating short-termism and low risk appetite for business. This is not an accounting issue, but rather a preference toward certain financial tools. A segment of SMEs, the ones that seek new ways of funding possibilities, as well as modern technologies (MTFs listing, blockchain, ICOs, etc.) do require, even without knowing, IFRS for SMEs. This book reveals how market conditions impact the financial performance and sustainability of SMEs and also generate innovative policy interventions and financing strategies for SME integrity and efficiency. The authors frame their arguments in the context of the Capital Markets Union, looking at the Innovation Triangle, SME growth ecosystem and business models. They conclude by advocating for closing the circle of financing and financial reporting for SMEs, while considering if new financial models of financing and financial reporting are good for all the SMEs or only for some. The economy is being shaped by new models of financing and financial reporting. Read this practitioners’ view to understand the current changes and challenges.
Author : Camelia Iuliana Lungu
Publisher :
ISBN 13 :
Total Pages : 15 pages
Book Rating : 4.:/5 (129 download)
Download or read book New Directions of Financial Reporting Within Global Accounting Standards for Small and Medium-Sized Entities written by Camelia Iuliana Lungu and published by . This book was released on 2007 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Accounting Standards Board (IASB) is currently working on a project to develop accounting standards suitable for entities that (a) do not have public accountability and (b) publish general purpose financial statements for external users.This article presents the current status of IASB activity on this new direction of financial reporting. Our study has as key objectives to review the extant of academic literature and to analyze, based on the questionnaire conducted by IASB, the impact of a set of new IFRSs for small and medium entities (SMEs) on practitioners and on professional organizations.The literature review unearthed a variety of prior studies on SMEs. Currently, in most jurisdictions SMEs are subject to relaxed regulation as determined at the national level, taking on board specific economic and local conditions. However, the increasing significance of SMEs in the global economy, the burden/inapplicability of full International Financial Reporting Standards (IFRS) and the potent arguments in favour of differential reporting have drawn the attention of international regulators and given rise to the proposed new regulatory regimes for SMEs. We briefly present the content of IASB recent SME exposure draft and, as conclusion we comment the answers received at the questionnaire conducted and their influence on the requirements of the new SME reporting standards.
