Deloitte's model HKFRS financial statements for 2008
15 Jan 2009
Deloitte's Asia-Pacific IFRS Centre of Excellence in Hong Kong has published illustrative financial statements for the year ended 31 December 2008. These statements illustrate the application of Hong Kong Financial Reporting Standards (HKFRSs), as well as the requirements of the Hong Kong Companies Ordinance and the Listing Rules of the Stock Exchange of Hong Kong and the Growth Enterprise Market, issued and effective up to 31 December 2008.
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