Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies tick Domestic companies whose securities trade in a public market are required to use Hong Kong Financial Reporting Standards (HKFRS), which are virtually identical to IFRS Standards, with the following exception: A company that is domiciled in Hong Kong but that is incorporated outside of Hong Kong is permitted to use either HKFRS or IFRS Standards as issued by the Board.
IFRS Standards are permitted but not required for domestic public companies
IFRS Standards are required or permitted for listings by foreign companies tick Permitted. For example, more than 250 mainland Chinese companies listed on the Stock Exchange of Hong Kong use either IFRS Standards or HKFRS.
The IFRS for SMEs Standard is required or permitted tick Permitted.
The IFRS for SMEs Standard is under consideration
Last updated:
16 November 2018
Last updated:
08 June 2015

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