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Charity Accounting Rules and Annual Reports in Hong Kong: A Note
Author(s) -
Miller Gary A.
Publication year - 1997
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/1468-0408.00027
Subject(s) - accounting , business , diversity (politics) , public relations , political science , law
The perceived professionalism of charities is diminished when there is a great diversity in financial reporting practices. In addition, there may be additional regulatory pressure if present reporting practices continue. The purpose of this research was to gather information about the financial reporting practices for charitable organizations in Hong Kong. A brief review of international accounting practices for charities is also provided.