For the six months ended 30 June 2012
The 2012 version of the Illustrative condensed consolidated interim financial information for existing IFRS / HKFRS preparers is for a fictitious listed manufacturing and retailing 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.
This publication has been updated to incorporate the example of the disclosures for the adoption of IAS/HKAS 12 (amendment), "Deferred tax: Recovery of underlying assets" during the period and with additional appendices illustrating the effect of early adopting new accounting standards by setting out an example of disclosures under IFRS/HKFRS 9 'Financial instruments' (2010), IFRS/HKFRS 11 'Joint arrangements' and IFRS/HKFRS 13 'Fair value measurement'.