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:
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.