Hong Kong FRS model financial statements for 2009

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08 Jan 2010

Deloitte's Asia-Pacific IFRS Centre of Excellence in Hong Kong has published illustrative financial statements for the year ended 31 December 2009. 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.

The statements reflect early application of HKFRS 3 and Business Combinations (Revised in 2008) and HKAS 27 Consolidated and Separate Financial Statements (Revised in 2008) in advance of their effective dates. Because HKFRSs are identical to IFRSs, these statements also illustrate compliance with IFRSs for year ended 31 December 2009. Click to download the IFRS Model Financial Statements for 2009 in Chinese (PDF 1,214k).

 

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