PolyU Library
Journal Call no.HF5601.N43
AuthorKwok, Larry L. K.
Article TitleAmended disclosure requirements and directors' responsibilities : implications / Larry L.K. Kwok.
Is Part OfThe Hong Kong accountant ; v.6, no.3, May/Jun 1995, p.42-46, illus.
AbstractThe amendments to the Listing Rules which came into force on 1 October 1994 require listed companies to disclose additional information in the annual accounts and the listing documents. These changes affect companies which seek flotation after 1 October 1994.