The 2012 version of the illustrative IFRS/HKFRS consolidated financial statements is for a fictitious listed manufacturing group incorporated in Hong Kong. The illustrative example is prepared in accordance with the requirements as set out in:
The Hong Kong Companies Ordinance;
The Listing Rules issued by the Stock Exchange of Hong Kong Limited;
IFRSs issued by the International Accounting Standards Board; and
HKFRSs issued by the Hong Kong Institute of Certified Public Accountants.