SEHK adopts IFRS transition disclosures
04 May 2005
The Stock Exchange of Hong Kong has adopted IFRS Transition Disclosure Requirements for initial listing documents and circulars.
These disclosures relate to the impact of the transition in Hong Kong, as of 1 January 2005, to accounting standards that (except for effective dates) are word-for-word equivalents of IFRSs.
Click to view IFRS Transition Disclosure Requirements (PDF 49k).