A)Identify and explain the key financial, legal and regulatory influences which impact on financial statements produced and published by Hong Kong Public Limited Companies and Partnerships and Explain how the key legal and regulatory influences are relevant to the different users of financial statements.(PLZ GIVE THE REFERENCE, IF YOU TAKE THE INFORMATION FROM INTERNET IN RESPECT OF HONG KONG)

B) Considering the annual accounts of sole traders, partnerships and public limited companies (plcs), identify for each of these any compulsory presentational format or publication requirement and discuss the main aspects of the regulatory framework which must be observed when reporting these accounts.

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