[Download] "Financial Statement Reconciliations: Exploratory Study Types and Numbers for Hong Kong H-Shares." by Journal of International Business Research * eBook PDF Kindle ePub Free

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eBook details

• Title: Financial Statement Reconciliations: Exploratory Study Types and Numbers for Hong Kong H-Shares.
• Author : Journal of International Business Research
• Release Date : January 01, 2005
• Genre: Economics,Books,Business & Personal Finance,
• Pages : * pages
• Size : 310 KB

Description

ABSTRACT The purpose of this research was to gather information about the financial reporting practices for the profit and loss reconciliations in 1997 for Hong Kong H-shares. The H-share financial statements must include a reconciliation between the statements prepared according to PRC accounting standards and either the Hong Kong or International accounting standards (IAS). Annual reports for years ending in 1997 were examined to gather information about the accounting practices for reconciliation items for financial reporting for Hong Kong H-share companies. Thirty-nine companies were selected for study.

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