搜尋結果
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 ...
SME-FRF and SME-FRS should be read in the context of the Preface to Hong Kong Financial Reporting Standards. SME-FRS should also be read in the context of the SME-FRF. Where the SME-FRF and SME-FRS make reference to requirements in
A company incorporated under the Hong Kong Companies Ordinance qualifies for reporting under the SME-FRF & SME-FRS if it satisfies the 'reporting exemption' criteria as set out in section 359 of the new Companies Ordinance.
The Questions and Answers (Q&As) below are developed by the GAAP for Small Businesses Working Group (Working Group) of the Institute. They should be read in conjunction with the Small and Medium-sized Entity Financial Reporting Framework (SME- FRF) and Financial Reporting Standard (SME-FRS). This set of Q&As addresses some of the common issues ...
The Revised SME-FRF and FRS are effective for a qualifying entity’s financial statements that cover a period beginning on or after 3 March 2014. Earlier application is not
Welcome to the SMP and SME Resource Centre. This webpage has been specially created by the Institute Standard Setting Department to assist members in the SMP and SME sector to access related technical resources effectively.
2023年6月29日 · The HKICPA has issued the SME Financial Reporting Framework (SME-FRF) and the Financial Reporting Standard (SME-FRS) specifically for qualifying small and medium-sized entities (SMEs). SME-FRS is a simplified accounting standard based on HKFRS, tailored to the needs of SMEs.
