Guide to interim financial reports (Hong Kong)
12 Jun 2009
Deloitte's Asia-Pacific IFRS Centre of Excellence in Hong Kong has published Interim Financial Reporting in Hong Kong – A guide for the preparation of interim financial reports.
This guide is part of a series of publications on the preparation of financial statements in accordance with Hong Kong Financial Reporting Standards (HKFRSs) and the applicable Listing Rules of the Stock Exchange of Hong Kong and the Growth Enterprise Market. Specifically, this guide addresses the content of an interim financial report and the recognition and measurement requirements for interim reporting purposes in accordance with Hong Kong Accounting Standard 34 Interim Financial Reporting (which is identical to IAS 34) and the relevant Listing Rules in Hong Kong. In addition, this guide contains illustrative interim financial reports (both half-year and quarterly) that take into account HKFRSs that are effective for periods beginning on or after 1 January 2009. Click to download Interim Financial Reporting in Hong Kong – A guide for the preparation of interim financial reports (PDF 4,367k).
