Illustrative Annual Financial Statements under Hong Kong ...

Il ustrative Annual Financial Statements Under Hong Kong Financial Reporting Standards

December 2018 cn

Created on 15/05/2018 8:49:00 AM Last saved by Tsoi, Ivy (HK/DPP)

Illustrative Annual Financial Statements under Hong Kong Financial Reporting Standards

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? 2018 KPMG, a Hong Kong partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

Contents

Abbreviations Foreword Illustrative annual report for a Hong Kong incorporated company listed on the Main Board of the Stock Exchange of Hong Kong Appendices A Index of policies illustrated in note 1 to the illustrative annual financial

statements B Recent HKFRS developments C HKFRSs in issue at 28 May 2018 D Exposure drafts in issue at 28 May 2018 E Requirements applicable to non-Hong Kong incorporated entities listed in

Hong Kong

Page 1 2 5

? 2018 KPMG, a Hong Kong partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

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