HK GAAP definition

HK GAAP means the “Hong Kong Generally Accepted Accounting Principles”.

HK GAAP means, at any time, generally accepted accounting principles in effect in Hong Kong at such time.

HK GAAP the general accepted accounting principles in Hong Kong

Examples of HK GAAP in a sentence

• Differences between HK GAAP and US GAAP give rise to differences in the reported balances of assets, liabilities and profit attributable to shareholders of the Group.

• The distributable profits of subsidiaries are different from the amounts reported under HK GAAP.

• The GAAP difference in 2006 reflects the cost of options granted before November 7, 2002 recognized under US GAAP but not recognized under HK GAAP.

• Guangzhou Pharmaceutical C ompany L imited Notes to the Financial Statements(Prepared in accordance with HK GAAP) 2.

• A summary of significant differences between US GAAP and HK GAAP affecting the total assets and net assets of the Group as of June 30, 2006 and June 30, 2007, and the net income/(loss) attributable to shareholders and the basic earnings/(losses) per share of the Group for each of the three month and six month period ended June 30, 2006 and 2007 is presented below.

More Definitions of HK GAAP

HK GAAP means the generally accepted accounting principles of Hong Kong including the financial reporting standards and interpretations issued by the Hong Kong Institute of Certified Public Accountants which comprise (i) Hong Kong Financial Reporting Standards, (ii) Hong Kong Accounting Standards and (iii) Interpretations.

HK GAAP means generally accepted accounting principles in Hong Kong from time to time;

HK GAAP means Hong Kong generally accepted accounting principles after eliminating intercompany items and minority interests.

HK GAAP means the generally accepted accounting principles in Hong Kong

HK GAAP means the Hong Kong Financial Reporting Standards published by the Hong Kong Institute of Certified Public Accountants, as the same may be amended from time to time.

HK GAAP. Hong Kong Statements of Standard Accounting Practices issued by the Hong Kong Society of Accountants and the accounting principles generally accepted in Hong Kong

HK GAAP means Hong Kong generally accepted accounting principles, as consistently applied. “HK SOP” means HK Company’s Share Option Scheme adopted on March 29, 2019.