Hong Kong FRS presentation/disclosure checklist

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12 Feb 2010

Deloitte's Asia-Pacific IFRS Centre of Excellence in Hong Kong has published the IAS 36 – Interaction with transition requirements of IFRS 8.

This checklist is intended to aid entities reporting under Hong Kong Financial Reporting Standards (HKFRSs) in determining whether or not they comply with the presentation and disclosure requirements of HKFRSs and the applicable Hong Kong Companies Ordinance. The checklist also includes disclosures required by The Stock Exchange of Hong Kong in relation to the preparation of an annual report by a listed entity. This checklist complements HKFRS Illustrative Annual Financial Statements for 2009 (PDF 1,214k) issued in January 2010. This checklist covers the presentation and disclosure requirements effective for the year ended 31 December 2009. It also covers the presentation and disclosure requirements of certain Standards and Interpretations in issue at 15 November 2009 that are not effective for periods beginning on 1 January 2009. Earlier application of those Standards and Interpretations that are not yet mandatorily effective is generally permitted. This checklist does not address the requirements of HKFRSs in relation to the recognition and measurement.
Click to view HKFRS Presentation and Disclosure Checklist for 2009 (PDF 2,393k).


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