2010 SME audited accounts
2010-04-17 8:01 am
2010 SME 要埋audited accounts 時，需否要依HKFRSs改一些字眼？e.g. income statement 改為 statement of comprehensive income。。。 等
回答 (2)
2010-04-17 3:25 pm
✔ 最佳答案
由於香港會計師公會諸公將自己「神化」─ 即係會計準則及披露內容已與香港公司法例第141C及141D所載，即係Tenth and Eleventh Schedule，嚴重偏離，你話2010年全年係咪咁我諗佢自己都答你唔到！你可以上香港會計師公會www.hkicpa.org.hk去參考，又或者上四大網頁睇下佢地份Specimen。僅供參考！
2010-04-17 6:34 pm
In principle, yes.
The SME Financial Reporting Framework (SME-FRF) and Financial
Reporting Standard (SME-FRS) are standards of accounting practices
issued by the Council of the Hong Kong Institute of Certified Public
Accountants.
http://www.hkicpa.org.hk/en/standards-and-regulations/standards/sme-financial-reporting-framework/
HKFRS for Private Entities
http://www.hkicpa.org.hk/en/standards-and-regulations/standards/hkfrs-pe-info-centre/
Technical Resources
http://www.hkicpa.org.hk/en/standards-and-regulations/standards/hkfrs-pe-info-centre/#new
The SME Financial Reporting Framework (SME-FRF) and Financial
Reporting Standard (SME-FRS) are standards of accounting practices
issued by the Council of the Hong Kong Institute of Certified Public
Accountants.
http://www.hkicpa.org.hk/en/standards-and-regulations/standards/sme-financial-reporting-framework/
HKFRS for Private Entities
http://www.hkicpa.org.hk/en/standards-and-regulations/standards/hkfrs-pe-info-centre/
Technical Resources
http://www.hkicpa.org.hk/en/standards-and-regulations/standards/hkfrs-pe-info-centre/#new
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原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20100417000051KK00003