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SME-FRF & SME-FRS. This content is not available in your region. About us Organization Governance Corporate social responsibility Mainland China and international connections Careers. Membership Registration Find a CPA Members' Handbook Membership benefits and services For Professional Accountants in Business For Small and Medium Practices For ...
- Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard - Hong Kong Institute of Certified Public Accountants
Small and Medium-sized Entity Financial Reporting ...
- SMP and SME Resource Centre - Hong Kong Institute of Certified Public Accountants
Welcome to the SMP and SME Resource Centre. This ...
- )LQDQFLDO 5HSRUWLQJ )UDPHZRUN DQG )LQDQFLDO 5HSRUWLQJ 6WDQGDUG - Hong Kong Institute of Certified Public Accountants
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- Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard - Hong Kong Institute of Certified Public Accountants
Small private company. The small private company must not exceed any two of the following: (a) Total annual revenue of HK$100 million. (b) Total assets of HK$100 million at the end of the reporting period. (c) 100 employees. Approval from shareholders is not required under the new Companies Ordinance. SME-FRF. Paras 36-37.
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Do SME-FRS financial statements comply with Hong Kong financial reporting standards (hkfrs)?
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Does a company incorporated under the Hong Kong Companies Ordinance qualify for reporting?
Why do Hong Kong incorporated companies need to comply with SME-FRF?
The Small and Medium-sized Entity Financial Reporting Framework (SME-FRF) sets out the conceptual basis (paragraphs 2-15) and qualifying criteria (paragraphs 16-26) for the preparation of financial statements in accordance with the Small and Medium-sized Entity Financial Reporting Standard (SME-FRS).
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The Revised Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (the “Revised SME-FRF and FRS”) issued by the HKICPA in March 2014 are the accounting standards to be followed by those Hong Kong incorporated companies which are entitled to, and decide to, take advantage of this reporting exemption.
