This checklist is intended to aid entities reporting under Hong Kong Financial Reporting Standards (HKFRSs) in determining whether or not they comply with the presentation and disclosure requirements of HKFRSs and the applicable Hong Kong Companies Ordinance. The checklist also includes disclosures required by The Stock Exchange of Hong Kong in relation to the preparation of an annual report by a listed entity. This checklist covers the presentation and disclosure requirements effective for the year ended 31 December 2010. It also covers the presentation and disclosure requirements of certain Standards and Interpretations in issue at 30 September 2010 that are not effective for periods beginning on 1 January 2010. Earlier application of those Standards and Interpretations that are not yet mandatorily effective is generally permitted. This checklist does not address the requirements of HKFRSs in relation to the recognition and measurement.

In addition, Deloitte (Japan) has published Japanese translations of recent IFRS in Focus newsletters.

Click for:

• HKFRS Presentation and Disclosure Checklist for 2010 (PDF 2,197k, 254 pages)
• Japanese translations of our IFRS in Focus newsletters:
  • IFRS in Focus — IASB issues amendments to IFRS 1 on first-time adoption of IFRSs after period of severe hyperinflation (PDF 203k)
  • IFRS in Focus — IASB issues amendments to IFRS 1 on removal of fixed dates for first-time adopters (PDF 197k)
  • IFRS in Focus — IASB issues amendments to IAS 12 (PDF 209k)
  • IFRS in Focus — Closing out 2010 (PDF 336k)
  • IFRS in Focus — IASB issues exposure draft on hedge accounting (PDF 281k)
  • IFRS in Focus — IASB issues Practice Statement on management commentary (PDF 222k)