HK/IFRS Illustrative Disclosures

HK/IFRS Illustrative Disclosures

Example HK/IFRS financial statements and checklist of disclosures that may be required.

Example HK/IFRS financial statements and checklist of disclosures that may be required.

Guides to HK/IFRS financial statements

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. The preparation and presentation of financial statements require you to exercise judgement, in terms of the choice of accounting policies, the ordering of notes to the financial statements, how the disclosures should be tailored to reflect your entity’s specific circumstances, and the relevance of disclosures considering the needs of the users.

Please visit our KPMG’s Global site - IFRS-Disclosure topic page for other relevant guidance on disclosures.

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