This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

HKFRS presentation/disclosure checklist 2008

  • 0901hkfrschecklist.jpg Image

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).


Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.