This publication provides an illustrative set of consolidated financial statements, prepared in accordance with Hong Kong Financial Reporting Standards (HKFRS), for a fictional manufacturing, wholesale and retail group (Specimen Holdings Limited).
The publication is prepared in accordance with the requirements as set out in:
The Hong Kong Companies Ordinance (Cap. 622)
The Listing Rules issued by the Stock Exchange of Hong Kong Limited
HKFRSs issued by the Hong Kong Institute of Certified Public Accountants
Areas in which presentation has changed significantly since 2015 have been highlighted in grey. For preparers incorporated outside of Hong Kong and using International Financial Reporting Standards in their financial statements, all disclosures in these specimen accounts under HKFRS are also applicable.