The statements do not reflect early application of new and revised standards, amendments, or interpretations that were issued but are not mandatory for 2008. Because HKFRS are virtually identical to IFRSs, these statements also illustrate compliance with IFRSs for 2008.

• Click to download the HKFRS Model Financial Statements for 2008 (PDF 1,330k).
• This book is also available in hardcopy for purchase from CCH Hong Kong: http://www.cch.com.hk/HK/onlinestore/ProductDetails.aspx?ProductId=3855

You will always find permanent links to these model financial statements and related presentation, disclosure, and compliance checklists on our Model Financial Statements Page. Although several new Standards and Interpretations were issued during 2008, none are effective for December 2008 year ends. For this reason, Deloitte has not produced revised IFRS model financial statements for December 2008. The majority of the Standards and Interpretations issued in 2008 are effective for annual periods beginning on or after 1 January 2009, and we expect to release our 2009 model IFRS financial statements illustrating the application of those Standards and Interpretations in the first half of 2009.