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Appendix 3: Example Auditor's Report on Financial Statements Prepared in Accordance with the revised SME-FRS based on HKSA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
- Example Directors' Report, Auditor's Report and Illustrative Financial ...
P1 This document consists of three parts: (i) example ...
- a - Hong Kong Institute of Certified Public Accountants
HKICPA example financial reports in accordance with ...
- Example Directors' Report, Auditor's Report and Illustrative Financial ...
Example Reports for Auditors and Companies. (A) The example reports by auditors below are in addition to the example reports by auditors as set out in the Hong Kong Standards on Auditing, Statements of Auditing Standards, Practice Notes and Auditing Guidelines: Chinese translation.
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P1 This document consists of three parts: (i) example directors' report, (ii) example auditor's report on financial statements prepared in accordance with the HKFRS for Private Entities and (iii) illustrative financial statements for Private Entities prepared in accordance with the
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Sample Accounting and Auditing Documents. (For SME or SMP in Hong Kong) Financial Reporting Update with Sample Financial Statements 2020-2021 (29 March 2021) This seminar is organised by SCAA to update the new and amended Hong Kong Financial Reporting Standards (HKFRS) with support of an updated set of Sample Financial Statements for 2020-2021.
HKICPA example financial reports in accordance with SME-FRF and SME-FRS Word version of illustrative company-level financial statements prepared in accordance with the SME-FRS (Revised) (Appendix 2 to the Standard)
For details of the SME-FRS or sample of a SME-FRS report, you are welcomed to contact our firm for further information or advisory. In order to assess if your company qualify for SME-FRS, you may make use of the excel tools attached to
A practical guide to segment reporting. Provides an overview of the key requirements of IFRS 8, ‘Operating segments’ and some points to consider as entities prepare for the application of this standard for the first time. Includes a question and answer section. See also ‘Segment reporting – an opportunity to explain the business’ below.
