Hong Kong Financial Reporting Standards — Presentation and Disclosure Checklist 2008
In January 2009, Deloitte's Asia-Pacific IFRS Centre of Excellence in Hong Kong published a presentation and disclosure checklist for HKFRSs at 31 December 2008.
This checklist is intended to aid users in determining whether or not the presentation and disclosure requirements of HKFRSs and the Hong Kong Companies Ordinance have been met, and to assist the users to ensure that information required by the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited and the Growth Enterprise Market has been included in the annual report of a listed entity for the year ended 31 December 2008.
The checklist complements HKFRS Illustrative Financial Statements 2008 and covers the presentation and disclosure requirements effective for the year ended 31 December 2008. It does not address the requirements of HKFRS as regards to recognition and measurement.
