Hong Kong 2006 model financial statements

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08 Feb 2007

Deloitte (China) has published HKFRS Model Financial Statements and Disclosure Checklist 2006.

This 292-page publication (PDF 1,877k) reflects all Hong Kong Financial Reporting Standards (HKFRSs) issued as of 25 January 2007. It includes an illustrative 2006 annual report issued by a fictitious listed company, a presentation and disclosure checklist for 2006, and a section that gives a summary of the key changes to HKFRSs and listing rules during 2006 that affect the disclosure and presentation of information in the financial statements. As of 1 January 2005, HKFRSs became fully harmonised with International Financial Reporting Standards (IFRSs), except for a few minor differences.

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