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復旦張江(01349.HK)擬採納中國企業會計準則
格隆匯 01-10 17:36

格隆匯1月10日丨復旦張江(01349.HK)公告,自上海復旦張江生物醫藥股份有限公司的H股在香港聯合交易所有限公司上市當日起,公司一直根據中國企業會計準則及國際財務報告準則編制其財務報表。

根據聯交所於2010年12月刊發的《有關接受在香港上市的內地註冊成立公司採用內地的會計及審計準則以及聘用內地會計師事務所的諮詢總結》,在香港上市的內地註冊成立發行人獲准採用中國企業會計準則編制其財務報表,而經中華人民共和國財政部及中國證券監督管理委員會認可的內地會計師事務所獲准許為此等發行人提供服務時採用中國註冊會計師審計準則。

鑑於上述安排及為推進就本公司建議A股發行的程序,統一公司在兩地的財務資料披露,公司董事會於2020年1月10日審議並批准將公司境外財務報表編制準則由國際財務報告準則變更為中國企業會計準則。

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