PolyU Library
Journal Call no.HF5601.N43
AuthorChau, Gerald.
Article TitleAccounting regulation and accounting standards : problems and prospects / Gerald Chau and Francis Lam.
Is Part OfThe Hong Kong accountant ; v.3, no.6, Nov/Dec 1992, p.52-57, illus.
AbstractThis paper examines, with reference to standard setting experience in other countries, mainly the UK, some of the major difficulties involved. Their underlying causes are analysed and recommendation on the ways to improve the current regulatory framework in Hong Kong is made.