Comparison with International Accounting Standards
This comparison appendix, which as prepared as at December 2004 and deals only with significant
differences in the standards extant, is produced for information only and does not for
m part of the
standards in HKAS 31.
The International Accounting Standards comparable with HKAS 31 is IAS 31
Interests in Joint Ventures.
There are no major textual differences between HKAS 31 and IAS 31