| Journal Call no. | HD28.H66 |
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| Author | Chau, Gerald. |
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| Article Title | Financial instruments : the accounting issues and proposed accounting standard / Gerald Chau, Dennis Chan and Terence Chan. |
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| Is Part Of | The Hong Kong manager ; v.32, no.5, Sep/Oct 1996, p.2-5. |
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| Abstract | In August 1995, an exposure draft of a highly complex accounting standard that would affect all Hong Kong companies was issued by the Financial Accounting Standards Committee of the Hong Kong Society of Accountants. The proposed accounting standard, entitled "Financial Instruments: Disclosure and Presentation (FI)" is intended to ensure that Hong Kong as leader in the Asian financial market should maintain the quality of information included in corporate financial reporting with respect to financial instruments.The purpose of this article is to provide an overview of the main accounting issues associated with financial instruments and how the FI standard tackles such issues. |
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