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Sample Financial Statements
(For private company incorporated in Hong Kong)


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.
 
                                                 
       

Last modified: 06 Oct 2006.
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