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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 ...
SME-FRF or SME-FRS should be taken as interpreting or amending the requirements set out in the new CO and if there is a conflict between the SME-FRF or SME-FRS and the new CO, then the new CO will prevail.
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.
This webpage contains pronouncements, guidance, reports and articles issued by the Institute that are applicable to SMEs and SMPs. Click below for more information. SME-FRF and SME-FRS. A Plus articles. Guidance. Audit and Practice Manual (2022 edition) FAQ relating to new CO for SMEs. Quality Management Manual.
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SME-FRS Update - March 2014 Page 2 The following sections in this update summarise the major revisions or additions to the Revised SME-FRF and FRS Disclosure Requirements of Transitioning from Different GAAP (for example HKFRSs) to theT
This comparison was developed by the Institute's Standard Setting Department, in consultation with the SME-FRF & SME-FRS Working Group. It is intended to be a high level comparison between the Hong Kong Financial Reporting Standard for Private Entities and Hong Kong Small and Medium-sized Entity
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.
With the adoption of HKFRS for Private Entities as a reporting option, the scope and applicability of the existing HKFRSs and Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard ("SME-FRF&FRS") remain unchanged. Entities are not required to adopt HKFRS for Private Entities even if they are eligible to do so.
sized Entity Financial Reporting Standard (SME-FRS); (d) guidance on transitioning from a different GAAP to SME-FRF and FRS (paragraphs 44-45); and (e) guidance on the extent to which profits or losses recognised under the SME-FRF and FRS may be
