This podcast aims to provide the key recommendations and findings from HKEx Review of Issuers’ Annual Report, for HKEx listed companies to consider whilst preparing their FY 2021 annual reports. It also highlights the commonly omitted disclosures and recommendations to entities in the following areas:
- Auditors’ modified opinion on fairness of asset values reported
- Going concern
- Material lending transactions
- Impairment test of intangible assets
- Fair value level 3 financial assets
- Certain disclosures in relation to IFRS 9, 15 & 16
- Use of non-GAAP measures
Publications referenced by speaker:
- HKEX Review of Issuers’ Annual Reports 2021
- HK/IFRS Illustrative Disclosures
- Non-GAAP measures – fact or fiction?
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