31 Dec 2009
The 2009 version of the Illustrative corporate consolidated financial statements for existing IFRS/HKFRS preparers is for a fictitious listed manufacturing group incorporated in Hong Kong. The illustrative example is prepared in accordance with the requirements as set out in:
- The Hong Kong Companies Ordinance;
- The Listing Rules issued by the Stock Exchange of Hong Kong Limited;
- IFRSs issued by the International Accounting Standards Board; and
- HKFRSs issued by the Hong Kong Institute of Certified Public Accountants.
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