請問HKFRSs 同 HK GAAP 有咩分別???

Hong Kong Financial Reporting Standards (“HKFRS”) and Hong Kong Accounting Standards (“HKAS”) are used to replace SSAPs for preparing financial statements with the accounting period beginning on or after 1 January 2005.
What is GAAP? Generally accepted accounting principles refer to the broad guidelines, conventions, rules, and procedures of accounting. The name of text book is CICA Handbook.

Hong Kong Gaap