06 Jan 2015
This publication aims to provide useful guidance to preparers of financial statements reporting under Hong Kong Financial Reporting Standards (HKFRSs). Specifically, this publication contains a set of illustrative annual financial statements for the year ended 31 December 2014 for a hypothetical entity with its shares listed on the Stock Exchange of Hong Kong Limited that are prepared in accordance with HKFRSs and the relevant disclosure requirements set out in the Hong Kong Companies Ordinance (Cap. 32) and the Listing Rules.
03 Dec 2013
This publication aims to provide useful guidance to preparers of financial statements reporting under Hong Kong Financial Reporting Standards (HKFRSs). Specifically, this publication contains a set of illustrative annual financial statements for the year ended 31 December 2013 of a hypothetical entity with its shares listed on The Stock Exchange of Hong Kong Limited that are prepared in accordance with HKFRSs and the relevant disclosure requirements set out in the Hong Kong Companies Ordinance and the Listing Rules.
11 Jan 2013
This document, published by Deloitte's Asia-Pacific IFRS Centre of Excellence in Hong Kong, aims to provide useful guidance to preparers of financial statements reporting under Hong Kong Financial Reporting Standards (HKFRSs).
31 Dec 2011
This publication aims to provide useful guidance to preparers of financial statements reporting under Hong Kong Financial Reporting Standards (HKFRSs).
29 Dec 2011
Deloitte's Asia-Pacific IFRS Centre of Excellence in Hong Kong has published Hong Kong Financial Reporting Standards — Illustrative Financial Statements 2011.
24 Jun 2011
Deloitte's Asia-Pacific IFRS Centre of Excellence in Hong Kong has published 'HKFRS Financial Reporting Update – HKICPA issues new standards on consolidation, joint ventures and disclosures'.
01 Jun 2011
Deloitte's Asia-Pacific IFRS Centre of Excellence in Hong Kong has published 'Hong Kong Financial Reporting Standards – Illustrative Annual Financial Statements 2010', illustrating disclosures in force for December 2010 year ends and beyond.
12 Feb 2010
This publication includes: - information about the recent developments in Hong Kong Financial Reporting Standards (HKFRSs) and regulatory updates in Hong Kong (see Section 1); and - an illustrative annual report for the year ended 31 December 2009 issued by a Hong Kong listed company, Hong Kong GAAP Ltd (see Section 2)
23 Jan 2009
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.
15 Jan 2009
This publication includes an illustrative 2008 annual report issued by a Hong Kong listed company and a section which gives a summary of the key changes to Hong Kong Financial Reporting Standards in issue as of 310 December 2008, together with a brief update of Listing Rules and other relevant regulatory requirements.
08 Feb 2007
This publication includes an illustrative 2006 annual report issued by a fictitious listed company, a presentation and disclosure checklist for 2006 and a section which gives a summary of the key changes to HKFRSs and listing rules which affect the disclosure and presentation of information in the financial statements in issue as of 25 January 2007.
08 Mar 2006
This publication includes 2005 HKFRS model financial statements, a presentation and disclosure checklist for 2005 and a section which gives a summary of the key changes made to the listing rules which affect the disclosure and presentation of information in the 2005 annual report.
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