Transcription of HKFRS for Private Entities - Nelson CPA
{{id}} {{{paragraph}}}
1 HKFRS for Private Entities16 March 2011 Small vs. Large 2010-11 Nelson Consulting Limited1 Nelson LamNelson Lam MBA MSc BBA ACA ACIS CFA CPA(Aust.) CPA(US) CTA FCCA FCPA FTIHK MSCAI ntroductionToday s AgendaHighlight of critical requirements of HKFRS for Private Entities andcompared them with HKFRSsTransition to HKFRS for Private Entities 2010-11 Nelson Consulting Limited2 Highlight of Differences between HKFRS for Private Entities and SME-FRS2 IntroductionToday s Agenda 2010-11 Nelson Consulting Limited3 Introduction In July 2009, the IASB issued the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). () HKICPA considers that IFRS for SMEs should be adopted in Hong Kong as a reporting option for eligible Private Entities .
5 Summary of HKFRS for PE 18 Intangible Assets Other Than Goodwill 19 Business Combinations and Goodwill 20 L ⇐HKAS 38 ⇐HKFRS 3 HKAS 17 35 sections in HKFRS for ...
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}