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  2. Hong Kong Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/Hong_Kong_Financial...

    The Hong Kong Financial Reporting Standards (HKFRS) is a set of financial reporting standards issued by the Hong Kong Institute of Certified Public Accountants in Hong Kong. [1] It comprises a collection of standards, these include: Hong Kong Financial Reporting Standard (HKFRS) HKFRS Interpretation (HKFRS-Int) Hong Kong Accounting Standards (HKAS)

  3. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    IFRSs create accounting volatility that does not reflect the economic reality. Charles Lee, professor of accounting at Stanford Graduate School of Business, has also criticised the use of fair values in financial reporting. [43] In 2019, H David Sherman and S David Young criticised the current state of financial reporting under IFRS and US GAAP ...

  4. List of Hong Kong exchange-traded funds - Wikipedia

    en.wikipedia.org/wiki/List_of_Hong_Kong_exchange...

    3143.HK BMO Hong Kong Banks ETF – tracks the NASDAQ Hong Kong Banks Index; 3145.HK BMO Asia High Dividend ETF – tracks the NASDAQ Asia ex Japan Dividend Achievers Index; 3147.HK CSOP SZSE ChiNext ETF – tracks the SZSE ChiNext Index; 3150.HK Global X Japan Global Leaders ETF – tracks the FactSet Japan Global Leaders Index

  5. Hong Kong Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/Hong_Kong_Accounting_Standards

    The Hong Kong Accounting Standards (HKAS), formerly HKSSAP, is a set of accounting standards issued by the Hong Kong Institute of Certified Public Accountants.

  6. Dividend tax - Wikipedia

    en.wikipedia.org/wiki/Dividend_tax

    The new U.S. dividend tax cut traps from Tennessee CPA Journal ... In Hong Kong, there is no dividend tax. In Iran there are no taxes on dividends, according to ...

  7. Accountancy in Hong Kong - Wikipedia

    en.wikipedia.org/wiki/Accountancy_in_Hong_Kong

    The accounting education in Hong Kong started in the Department of Commerce and Business Studies of the Hong Kong Technical College (currently Hong Kong Polytechnic University in the 1960s under the leadership of Leslie Wah-Leung Chung (鍾華亮). This college trained a generation of accountants for Hong Kong.

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  9. Category:Hong Kong company templates - Wikipedia

    en.wikipedia.org/wiki/Category:Hong_Kong_company...

    [[Category:Hong Kong company templates]] to the <includeonly> section at the bottom of that page. Otherwise, add <noinclude>[[Category:Hong Kong company templates]]</noinclude> to the end of the template code, making sure it starts on the same line as the code's last character.