HKFRS Presentation and Disclosure Checklist for 2010
Deloitte's Asia-Pacific IFRS Centre of Excellence in Hong Kong has published the HKFRS Presentation and Disclosure Checklist for 2010. 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 covers the presentation and disclosure requirements effective for the year ended 31 December 2010. It also covers the presentation and disclosure requirements of certain Standards and Interpretations in issue at 30 September 2010 that are not effective for periods beginning on 1 January 2010. 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.