“本网站使用网络追踪器为您提供响应性和个性化更佳的服务。如果您使用本网站内容,即表明您同意我们使用网络追踪器。请查阅我们的网络追踪器说明,了解我们使用的网络追踪器以及如何删除或阻止该网络追踪器的更多相关信息。”

书签 电邮 打印本页

HKFRS Illustrative Annual Financial Statements 2010

13 December 2010

HKFRSDeloitte'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.

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 2010 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.

The illustrative annual financial statements reflect the impact of the application of some key HKFRSs that are mandatorily effective for 2010, for example, HKFRS 3 Business Combinations and HKAS 27 Consolidated and Separate Financial Statements, as revised in 2008, as well as Hong Kong Interpretation 5 Presentation of Financial Statements – Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause. In addition to the illustrative annual financial statements, this publication also contains an overview of new and revised HKFRSs that are effective for the financial statements for the year ended 31 December 2010 and those that have been issued but not yet effective and their implication, as well as a brief regulatory update in Hong Kong.

关注德勤动态