Illustrative Financial Reports and Disclosure Checklists

Illustrative financial reports and presentation and disclosure checklists are regularly published by public accounting firms and are freely available from the websites shown below.

 

These illustrations and checklists are not substitutes from reading the International Financial Reporting Standards (IFRS)/ Hong Kong Financial Reporting Standards (HKFRS) in full and should be applied to entity's specific facts and circumstances.

 

Appropriate use of these resources would help entities to meet the latest presentation and disclosure requirements.

 

The Institute accepts no responsibility or liability for any of the material contained in these illustrative reports and checklists, nor any other information on the websites below.

 

 

 

(A)  Illustrative financial statements published by public accounting firms based on HKFRSs:

  • Deloitte Touche Tohmatsu
  • Ernst & Young
  • KPMG
  • PricewaterhouseCoopers 
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    (B) Illustrative financial statements and disclosure checklists published by public accounting firms based on IFRSs:

  • BDO
  • Deloitte Touche Tohmatsu

  • Ernst & Young
  • KPMG
  • PKF
  • PricewaterhouseCoopers 
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    Last updated: January 2017