Listing Rules and Guidance: Contents


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Up to Dec 30 2015Dec 31 2015 onwards

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The financial history of results and the statement of financial position included in the accountants' report must normally be drawn up in conformity with:—

(a) Hong Kong Financial Reporting Standards (HKFRS); or
(b) International Financial Reporting Standards (IFRS); or
(c) China Accounting Standards for Business Enterprises (CASBE) in the case of a PRC issuer that has adopted CASBE for the preparation of its annual financial statements.

Note: The issuer must apply one of these bodies of standards consistently and shall not change from one body of standards to the other.