Investor Presentaiton
Foreword
This Guide has been prepared primarily to provide guidance for companies listed on the Main Board of The
Stock Exchange of Hong Kong Limited (SEHK), which are required to prepare their annual reports in
accordance with the applicable disclosure provisions of the Main Board Listing Rules of the SEHK (MBLRS).
This Guide includes:
an illustrative annual report for the year ended 31 December 2023 issued by a fictitious Main Board
listed company, HK Listco Ltd (HK Listco), which includes:
a directors' report,
an independent auditor's report to the shareholders of the company,
annual financial statements prepared in accordance with Hong Kong Financial Reporting Standards
(HKFRSS) issued by the Hong Kong Institute of Certified Public Accountants (HKICPA), the Hong
Kong Companies Ordinance and the applicable disclosure provisions of the MBLRs, and
a list of group properties and five year summary as required by Appendix 16 to the MBLRS,
Disclosure of financial information;
• further information on new and amended HKFRSS, including a brief overview of their scope and
requirements;
•
a table of recent IFRIC agenda decisions, including concise summaries of IFRIC technical conclusions,
starting from January 2022;
highlight of a particular piece of HKICPA financial reporting guidance that may have pervasive impact on
entities reporting under HKFRSS;
an index of all HKFRSS, including their Interpretations, in issue as of 31 August 2023;
•
a list of exposure drafts in issue as of 31 August 2023; and
•
additional guidance on requirements applicable to non-Hong Kong incorporated entities listed on the
Stock Exchange of Hong Kong.
Recent financial reporting developments
Appendix B to this Guide sets out a list of new and amended HKFRSS which are first effective for annual
periods beginning on or after 1 January 2023, including a brief overview of these new and amended HKFRSS.
The list is current as of 31 August 2023 and contains two tables:
table B1 lists those new standards and amendments to HKFRSS which are required to be adopted in
annual accounting periods beginning on or after 1 January 2023 or are effective immediately upon
issuance; and
table B2 lists other amendments to HKFRSS which are available for early adoption in that period, but
are not yet mandatory.
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