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.
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Last updated: September 2023
