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Hong Kong GAAP model statements and checklist

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28 Mar 2003

We have posted the Deloitte Touche Tohmatsu model financial statements and presentation and disclosure checklist for 2002 under Hong Kong generally accepted accounting principles.

The model financial statements conform to the requirements of Hong Kong Statements of Standard Accounting Practice (SSAPs) and related Interpretations issued by the Hong Kong Society of Accountants, the Companies Ordinance, and the Listing Rules of the Stock Exchange of Hong Kong. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in the illustrative examples provided with a specific Standard. Nearly all of the Hong Kong SSAPs and Interpretations issued in the past three years are identical to the counterpart International Accounting Standard. Click to download:

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.