Past version: effective up to 30/12/2015
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A listed issuer shall include in its financial statements the segmental information required by the accounting standards adopted for the preparation of its annual financial statements:—

(1) Hong Kong Financial Reporting Standards (HKFRS); or
(2) International Financial Reporting Standards (IFRS); or
(3) Generally Accepted Accounting Principles in the United States of America (US GAAP); or
(4) China Accounting Standards for Business Enterprises (CASBE).