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Our Guides to financial statements help you to prepare and present financial statements in accordance with IFRS Accounting Standards. They comprise: Illustrative disclosures, which illustrate one possible format for financial statements, based on a fictitious
• an illustrative annual report for the year ended 31 December 2023 issued by a fictitious Main Board listed company, HK Listco Ltd (HK Listco), which includes: - a directors report, - an independent auditors report to the shareholders of the company,
- annual financial statements prepared in accordance with Hong Kong Financial Reporting Standards (HKFRSs) issued by the Hong Kong Institute of Certified Public Accountants (HKICPA), accounting principles generally accepted in Hong Kong, the Hong Kong
The preparation and presentation of financial statements requires the preparer to exercise judgement – e.g. in terms of the choice of accounting policies, the ordering of notes to the financial. statements, tailoring the disclosures to reflect the reporting entity’s specific circumstances, and the.
Guides to HKFRS Financial Statements. This page includes example HKFRS financial statements that may be required for companies listed on the Main Board of the Stock Exchange of Hong Kong Limited.
Singapore Illustrative Financial Statements 2023. This publication illustrates best practices for financial statement disclosures that comply with the Singapore Companies Act, Singapore Financial Reporting Standards (International) [SFRS (I)] and Singapore Exchange Limited Listing Manual for companies with financial years ending 31 December 2023.
Our illustrative financial statements incorporating Illustrative disclosures and a companion disclosure checklist help you to prepare financial statements in accordance with HK/IFRS Standards. The guides are available for annual and interim periods, and for specific sectors. These guides should not be used as boiler plate templates.
