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    This document lists 12 references related to financial accounting and reporting standards. It includes journal articles, book chapters, standards documents, and webpages that cover topics such as frameworks for financial reporting, earnings per share, auditing, and qualitative characteristics of useful financial information. The references were published between 1989 and 2010 and come from a variety of sources including professional organizations, academic journals, and textbooks.

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    This document lists 12 references related to financial accounting and reporting standards. It includes journal articles, book chapters, standards documents, and webpages that cover topics such as frameworks for financial reporting, earnings per share, auditing, and qualitative characteristics of useful financial information. The references were published between 1989 and 2010 and come from a variety of sources including professional organizations, academic journals, and textbooks.

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    13 views2 pages

    ACR Reference

    Uploaded by

    Janus Fung
    This document lists 12 references related to financial accounting and reporting standards. It includes journal articles, book chapters, standards documents, and webpages that cover topics such as frameworks for financial reporting, earnings per share, auditing, and qualitative characteristics of useful financial information. The references were published between 1989 and 2010 and come from a variety of sources including professional organizations, academic journals, and textbooks.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOC, PDF, TXT or read online from Scribd
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    of 2

    1. Bloomfield R., Ohlson A., Penman S., Christensen T.E., Colson R., Jamal K.

    ,
    Moehrle S., Previts G., Stober T., Sunder S., and Watts R.L., (2009), A
    Framework for Financial Reporting Standards: Issues and a Suggested Model,
    (24)3, pp.471-485
    2. Cheng M.C., (2001), Role of Independent Non-Executive Directors, Available
    From: http://www.cipe.org/regional/asia/china/role.htm, [accessed 16.11.2010].
    3. Elliott, B., & Elliott, J., (2010), Financial Accounting and Reporting, 14th ed,
    London: FT Prentice Hall.
    4. Framework for the Preparation and Presentation of Financial Statements, IASC,
    1989, Preface.
    5. Heffes, E.M. (2005), "The Relevance of Reliability: An Update on the FASB and
    IASB Joint Conceptual Framework Project", Financial Reporting Journal, vol.
    21, no. 10, pp. 15.
    6. Hoff, B. & Wood, D. (2008), "The Use of Non-Financial Information: What Do
    Investors Want?", vol. 18, pp.6
    7. Hong Kong Accounting Standards 33 (2010) Earnings per Share. Available
    from:
    http://app1.hkicpa.org.hk/ebook/HKSA_Members_Handbook_Master/volumeII/
    hkas33.pdf, [accessed 16.11.2010].
    8. Kaplan Financial, (2008), AAT Paper 7 Financial Accounting, Hong Kong
    9. Schipper, K. & Vincent, L. (2003). Earnings Quality, Accounting Horizons, 17,
    97-110 (Supplement).
    10. Statement of Financial Accounting Concepts No. 8: Qualitative characteristics of
    Useful Financial Information, FASB, Sep 2010
    11. The MTR Corporation Ltd’, official website, 2010:
    http://www.mtr.com.hk/chi/homepage/corp_index.html [accessed 13.11.2010]
    12. Vander Bauwhede H., Willekens M., Gaeremynck A., 2003. Audit quality, public
    ownership and firms' discretionary accruals management. International Journal
    of Accounting. 38 (1) : 1 -22.)

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