The 2017 version of the Illustrative condensed consolidated interim financial information for existing HKFRS preparers is for a fictitious listed manufacturing and retailing group incorporated in Hong Kong. The illustrative example is prepared in accordance with the relevant requirements as set out in:
This publication has been incorporated with the statements required by Section 436 of Hong Kong Companies Ordinance (Cap. 622) in relation to the publication of non-statutory accounts, which is applicable to Hong Kong incorporated companies (listed/unlisted) only.
Director, Accounting Consulting Services, PwC Hong Kong
Tel: + 2289 1252