香港会计准则01-资产负债表表.pdfVIP

SSAP 1 (December 2001) SSAP 1 STATEMENT OF STANDARD ACCOUNTING PRACTICE 1 PRESENTATION OF FINANCIAL STATEMENTS (Issued March 1984, revised May 1999 ,August 2001 and December 2001) The standards, which have been set in bold italic type, should be read in the context of the background material and implementation guidance and in the context of the Foreword to Statements of Standard Accounting Practice , Interpretations and Accounting Guidelines. Statements of Standard Accounting Practice are not