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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)
The Hong Kong Accounting Standards (HKAS), formerly HKSSAP, is a set of accounting standards issued by the Hong Kong Institute of Certified Public Accountants.
Accountancy in Hong Kong is regulated by the HKICPA under the Professional Accountants Ordinance (Chapter 50, Laws of Hong Kong). The auditing industry for limited companies is regulated under the Companies Ordinance (Chapter 32, Laws of Hong Kong), and other Ordinances such as the Securities and Futures Ordinance, the Listing Rules, etc.
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
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 ...
The Hong Kong Institute of Certified Public Accountants (HKICPA, Chinese: 香港會計師公會) is the professional accounting body of Hong Kong. Its main responsibilities are: Registering accountants and issuing practising certificates. Regulating the professional conduct and standards of members.
A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...
The Accounting task force covers all aspects of accounting, both financial and non-financial and both numerical and non-numerical despite working on manual basis or computerized environment. A particular eye needs to be kept towards a balanced world-view of the subject, as accounting is very dependent upon national regulations and it is easy to ...