China Master GAAP Guide (11th Edition)

Chapter 1 Introduction
Chapter 2 Basic Standard
Chapter 3 ASBE 1 Inventories
Chapter 4 ASBE 2 Long-term Equity Investments
Chapter 5 ASBE 3 Investment Property
Chapter 6 ASBE 4 Fixed Assets
Chapter 7 ASBE 5 Biological Assets
Chapter 8 ASBE 6 Intangible Assets
Chapter 9 ASBE 7 Exchange of Non-monetary Assets
Chapter 10 ASBE 8 Impairment of Assets
Chapter 11 ASBE 9 Employee Compensation
Chapter 12 ASBE 10 Enterprise Annuity Fund
Chapter 13 ASBE 11 Share-based Payment
Chapter 14 ASBE 12 Debt Restructuring
Chapter 15 ASBE 13 Contingencies
Chapter 16 ASBE 14 Revenue
Chapter 17 ASBE 15 Construction Contracts
Chapter 18 ASBE 16 Government Grants
Chapter 19 ASBE 17 Borrowing Costs
Chapter 20 ASBE 18 Income Taxes
Chapter 21 ASBE 19 Foreign Currency Translation
Chapter 22 ASBE 20 Business Combinations
Chapter 23 ASBE 21 Leases
Chapter 24 ASBE 22 Recognition and Measurement of Financial Instruments
Chapter 25 ASBE 23 Transfer of Financial Assets
Chapter 26 ASBE 24 Hedging
Chapter 27 ASBE 25 Direct Insurance Contracts
Chapter 28 ASBE 26 Re-insurance Contracts
Chapter 29 ASBE 27 Extraction of Petroleum and Natural Gas
Chapter 30 ASBE 28 Changes in Accounting Policies and Estimates, and Correction of Errors
Chapter 31 ASBE 29 Events after the Balance Sheet Date
Chapter 32 ASBE 30 Presentation of Financial Statements
Chapter 33 ASBE 31 Cash Flow Statements
Chapter 34 ASBE 32 Interim Financial Reporting
Chapter 35 ASBE 33 Consolidated Financial Statements
Chapter 36 ASBE 34 Earnings Per Share
Chapter 37 ASBE 35 Segment Reporting
Chapter 38 ASBE 36 Related Party Disclosures
Chapter 39 ASBE 37 Presentation of Financial Instruments
Chapter 40 ASBE 38 First Time Adoption of Accounting Standards for Business Enterprises
Chapter 41 ASBE 39 Fair Value Measurement
Chapter 42 ASBE 40 Joint Arrangements
Chapter 43 ASBE 41 Disclosure of Interests in Other Entities
Chapter 44 ASBE 42 Non-current Assets and Disposal Group Held for Sale and Discontinued Operations
Chapter 45 Accounting System for Small-sized Enterprises
Chapter 46 Application Guidance

Patrick P. H. Ng (M. Phil., BA (Hons), FCPA, FCCA, HON. H.K.A.T.) is a Lecturer of the Department of Business Administration at the Hong Kong Institute of Vocational
Education (Chai Wan). He received a Bachelor of Arts Degree with First Class Honours from the University of Essex and a Master of Philosophy from the University of Cambridge.

He is a Fellow of the Hong Kong Institute of Certified Public Accountants (HKICPA) and a Fellow of the Association of Chartered Certified Accountants (ACCA), as well as an Honorary Hong Kong Accounting Technician.

Patrick served as a board member of the Hong Kong Institute of Accredited Accounting Technicians (HKIAAT) from 1999 to 2003, editor of the Members’ Journal of ACCA (Hong Kong) from 1997 to 2005, and chief editor of Accounting Personnel, the Journal of HKIAAT, from 1996 to 2006. He is the author/co-author of thirteen accounting textbooks/manuals entitled, HKIAAT’s AAT Paper 1 Financial Accounting, Advanced Accounting, Financial Accounting for Hong Kong, New Senior Secondary BAFS Frank Woods’ Accounting Module Exam Practice 1, Introduction to Financial Accounting in Hong Kong, Basic Cost Accounting in Hong Kong, Financial Accounting, HKAL – Principles of Accounts (Volumes 1 and 2), HKIAAT’s AAT Paper 7 Financial Accounting, HKIAAT’s PBE Paper 1 Financial Reporting, Examination Guide to ACCA Paper 13 (H) Financial Reporting Environment (Hong Kong), Corporate Accounting
– Business Combinations in Hong Kong, Hong Kong Master GAAP Guide, and China Master GAAP Guide.