HKFRS presentation/disclosure checklist 2008

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23 Jan 2009

Deloitte's Asia-Pacific IFRS Centre of Excellence in Hong Kong published a presentation and disclosure checklist for HKFRSs at 31 December 2008. This checklist is intended to aid users in determining whether or not the presentation and disclosure requirements of HKFRSs and the Hong Kong Companies Ordinance have been met and to assist the users to ensure that information required by the The Stock Exchange of Hong Kong has been included in the annual report of a listed entity for the year ended 31 December 2008.

The checklist complements HKFRS Illustrative Financial Statements 2008 (See our News Story of 15 January 2009). The checklist covers the presentation and disclosure requirements effective for the year ended 31 December 2008. It does not address the requirements of HKFRS as regards to recognition and measurement. Click to download the HKFRS Presentation and Disclosure Checklist 2008 (PDF 1,727k).


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