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Article Abstract:

Hong Kong has the world's freest economy, deriving 80% of its Gross Domestic Product from services, and uses both mandatory and advisory sources of Generally Accepted Accounting Principles in its business markets and commercial industries.

Author: Pacter, Paul
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
Hong Kong, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Accounting Services Regulation, Standards, Statistical Data Included, Laws, regulations and rules, Accounting, Accounting services, Accounting law, Hong Kong Society of Accountants

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Accounting for life

Article Abstract:

This article describes the agricultural policy proposed by the International Accounting Standards Committee. Determining fair value of biological assets, disclosure, and government grants are among issues discussed.

Author: Pacter, Paul
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1999
Evaluation, Agricultural policy, Assets (Accounting)

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IASC digs in

Article Abstract:

The provisions of a report issued by the International Accounting Standards Committee on the financial reports of the extractive industries are described, with focus on the variety of accounting treatments in use.

Author: Pacter, Paul
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
Reports, Mining industry, Accounting and auditing

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Subjects list: International Accounting Standards Board
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