Listing Rules and Guidance: Contents


 
 

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Reports are required to conform with accounting standards acceptable to the Exchange which will normally be:—

(a) Hong Kong Financial Reporting Standards; or
(b) International Financial Reporting Standards; or
(c) generally accepted accounting principles in the United States of America ("US GAAP").

Where the Exchange allows reports to be drawn up otherwise than in conformity with the accounting standards set out in this rule, the Exchange may, having regard to the exchange on which the overseas issuer has its primary listing, require the report to contain a statement of the financial effect of the material differences (if any) from either of the accounting standards referred to in rule 4.11.