Description
Title: Sample Reporting Documents 2025
Year-end Date: 31 December 2025
Level: Company, consolidated, and separate
Language: English and Traditional Chinese
Delivery: Five working days
WHAT’S NEW:-
1. Accounting standards and amendments effective on 1 January 2025.
2. Auditor’s reports for HKSA for LCE.
3. Renaming the titles of HKFRSs and HKFRS for PE.
4. Compliance with Independence Disclosure Requirements.
5. Pillar Two Income Tax Update.
6. Other housekeeping revisions.
OTHER CHARACTERISTICS:-
1. Full set of financial statements including:-
– Director’s Report
– Independent auditor’s Report
– Annual Financial Statements
2. Total eighteen sets of sample financial statements, fourteen supplementary notes and ten specimen documents.
3. Cover HKFRSs, HKFRS for PE and SME-FRS.
4. Cover HKSAs and HKSA for LCE.
5. Include company-level, group-level and intermediate holding company-level financial statements.
6. Both English and Chinese versions.
7. Both MS Word format and PDF format.
8. New MS Excel format.
9. Royalty-free, the buyers may use the contents of the sample reporting documents at their discretion.
10. Complete cross-reference to New HKCO (2018) and HKGAAP (see sample pages).
12. Ebook only, no hardcopies are provided.











