1. Sample Reporting Documents for HKFRSs 2018 are are a full set of sample reporting documents for HKFRSs including the following documents:-
- Directors’ Report
- Independent Auditor’s Report
- Annual Financial Statements for the Year ended 31 December 2018
- Supplementary Notes
2. They are presented based on the disclosure requirements of Hong Kong Companies Ordinance with HKFRS 9 (2014) and HKFRS 15 (with and without prior period adjustments).
3. They are applicable to the financial statements for the financial period beginning on or after 1 January 2018.
Six sets of financial statements are included in this version including:-
- Two sets of Company-Level Financial Statements
- Two sets of Consolidated Financial Statements
- Two sets of Company-Level Financial Statements for Intermediate Holding Company Applying Consolidation exemption
*All of them have English version and Traditional Chinese version.