Illustrative HKFRS consolidated interim financial statements - June 2024

June 2024

This publication presents the sample interim financial report of a fictional listed company, VALUE HKFRS Limited. It illustrates the financial reporting requirements (including disclosures) that would apply to such a company under Hong Kong Financial Reporting Standards as issued at 30 April 2024. Supporting commentary is also provided. For the purposes of this publication, VALUE HKFRS Limited is incorporated outside Hong Kong and listed on the Hong Kong Stock Exchange. It is the parent entity in a consolidated group.

VALUE HKFRS Limited – Interim financial reporting June 2024 is for illustrative purposes only and should be used in conjunction with the relevant financial reporting standards and any other reporting pronouncements and legislation applicable in specific jurisdictions.

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