Illustrative HKFRS consolidated financial statements

For the year ended 31 December 2017

This publication provides an illustrative set of consolidated financial statements, for a fictitious listed company, VALUE HKFRS Limited. VALUE HKFRS Limited and its subsidiaries manufacture goods, provides IT consulting services and hold investment property.

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 2016 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.

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