PolyU Library
Journal Call no.HF5601.N43
AuthorMiller, Gary.
Article TitleExceptional or not exceptional? / Gary Miller.
Is Part OfThe Hong Kong accountant ; v.8, no.1, Jan/Feb 1997, p.62, +6p.
AbstractIn the survey of Hong Kong annual reports, the author finds that there is a need to reconsider the requirement for exceptional item reporting.