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This document provides illustrative annual financial statements prepared under Hong Kong Financial Reporting Standards (HKFRS) for a fictitious company, HK Listco Ltd, for the year ended December 31, 2019. It includes guidance on the preparation of annual reports, recent developments in HKFRS, and specific disclosures required under the new standards, particularly HKFRS 16 on leases. The document serves as a resource for companies listed on the Main Board of the Stock Exchange of Hong Kong, outlining compli

Author

chak lam

Language

EN