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1. www.hkicpa.org.hk › - › mediaSmall and Medium-sized Entity Financial Reporting Framework ...

   www.hkicpa.org.hk › - › media

   Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS (Revised) Revised April 2014 December 2015 Effective for a Qualifying Entity’s financial statements which cover a period beginning on or after 3 March 2014

   • 檔案大小: 1MB

   • 頁面計數: 132

2. www.hkicpa.org.hk › en › Standards settingExample Reports for Auditors and Companies - Hong Kong ...

   www.hkicpa.org.hk › en › Standards setting

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   銀行詢證函（格式二) ( PDF文件 格式 / WORD文件 格式) Others. Illustrative auditor's report on financial statements of a listed Exchange Traded Fund or a listed Real Estate Investment Trust (revised in January 2024) Illustrative auditor's report on financial statements of a public fund established in the form of an Open-ended ...

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   What are the accounting requirements in the revised SME-FRS?

   • The accounting requirements in the Revised SME-FRS are expanded to cover consolidated financial statements, business combinations and investments using the equity method. Introduction Revised Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Effective Date

   Revised Small and Medium-sized Entity Financial

   www.zhcpa.hk/pdf/SME-FRSMar2014.pdf

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   What is SME-FRS (small and medium-sized entity Financial Reporting Standard)?

   • The group is therefore entitled to prepare and present its financial statements in accordance with the Small and Medium-sized Entity Financial Reporting Standard (SME-FRS) issued by the Hong Kong Institute of Certified Public Accountants.

   Small and Medium-sized Entity Financial Reporting Framework and

   www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/smefrfsmefrsre.pdf

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   What is the SME reporting exemption?

   • To cater for the practicability of the Small and Medium Enterprises (the “SME”) majority who are non-listed, non-regulated, privately owned and controlled, the Ordinance provided very lenient exemption measures to allow this majority of SME from compliance of the reporting requirement (the “Reporting Exemption”).

   Keith Wong CPA & Co 黃曉輝執業會計師行

   keithwongcpa.com/wp-content/uploads/2015/10/Article-6-May-2015-re-New-CO-SME-FRS.pdf

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   Do SMEs qualify for reporting under the SME-FRF?

   • For an entity that qualifies for reporting under the SME-FRF, the appropriate application of the SME-FRS, with additional disclosure when necessary, would result in financial statements that achieve a proper presentation appropriate for SMEs.

   Small and Medium-sized Entity Financial Reporting Framework and

   www.hkicpa.org.hk/-/media/HKICPA-Website/Members-Handbook/volumeII/smefrfsmefrsre.pdf

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4. keithwongcpa.com › 2015 › 10Keith Wong CPA & Co 黃曉輝執業會計師行

   keithwongcpa.com › 2015 › 10

   To cater for the practicability of the Small and Medium Enterprises (the “SME”) majority who are non-listed, non-regulated, privately owned and controlled, the Ordinance provided very lenient exemption measures to allow this majority of SME from compliance of the reporting requirement (the “Reporting Exemption”).

   • 檔案大小: 287KB

   • 頁面計數: 8

5. www.zhcpa.hk › pdf › SME-FRSMar2014Revised Small and Medium-sized Entity Financial Reporting ...

   www.zhcpa.hk › pdf › SME-FRSMar2014

   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.

   • 檔案大小: 4MB

   • 頁面計數: 12

6. www.cr.gov.hk › en › companies_ordinancePart 9 Accounts and Audit - Companies Registry 公司註冊處

   www.cr.gov.hk › en › companies_ordinance

   INTRODUCTION. Part 9 (Accounts and Audit) of the new Companies Ordinance (Cap. 622) (“new CO”) contains the accounting and auditing requirements, namely provisions in relation to the keeping of accounting records, the preparation and circulation of annual financial statements, directors’ and auditors’ reports and the appointment and ...

7. www.moore.hk › MediaLibsAndFiles › mediaThe revised Small and Medium-sized Entity Financial

   www.moore.hk › MediaLibsAndFiles › media

   Technical Newsletter - January 2015 An update on the new Hong Kong Companies Ordinance The revised Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standards A significant change brought by the new Hong Kong