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Sample Financial Statements
(For private company incorporated in Hong Kong) |
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Background
The
full implementation of Hong Kong Financial Reporting Standards (HKFRSs)
has imposed a significant impact on small and medium sized entities (SME)
and practitioners (SMP) while various new and lengthy presentation and
disclosure requirements have been introduced in the HKFRSs.
A workshop was
organised by The
Society of Chinese Accountants and Auditors
(SCAA) on 12 April 2006 with an aim at discussing and explaining the presentation
and disclosure requirements commonly encountered by the SME and SMP in their daily
work.
A set of sample financial statements of a sample manufacturing company was
distributed to the participants to facilitate the discussion
and illustration.
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