Transcription of Small and Medium-sized Entity Financial Reporting ...
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Small and Medium-sized Entity Financial Reporting ...
Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard SME-FRF & SME-FRS Revised December 2021 September 2022 The SME-FRF & SME-FRS has been updated to reflect the amendments of the Companies (Amendment) (No. 2) Ordinance 2018. Please refer to paragraph 54 of the SME-FRF for the effective date of the amendments. Earlier application is not permitted. Small AND Medium-sized Entity Financial Reporting FRAMEWORK AND Financial Reporting STANDARD Copyright i SME-FRF & SME-FRS (September 2022) Contents from paragraph Small AND Medium-sized Entity Financial Reporting FRAMEWORK Scope 1 Users 4 Objective 5 Underlying Assumptions 6 Qualitative Characteristics 7 Elements 10 Recognition 15 Measurement 17 The new CO Reporting exemption 19 Qualifying Entities 22 Types of companies 24 Size Tests 28 Shareholder Approval 41 Transitioning
the Hong Kong Institute of Certified Public Accountants pursuant to section 18A of the Professional Accountants Ordinance and the Company (Accounting Standards (Prescribed Body)) Regulation issued under sections 357 and 380 of the new Hong Kong Companies Ordinance (Cap. 622) (“new CO”). The new CO came into effect on 3 March 2014.
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