SME Corner
(under further major development) |
|
Sample Accounting and Auditing Documents
|
|
Sample
accounting and auditing documents developed for SME and SMP in Hong Kong
|
|
Training
(Handouts of the training in PDF format to be
available after the seminar)
|
|
Accounting and
Audit Documentation for SMP (Cantonese workshop for CPA Australia) (21
February 2008)
|
Slides
in PDF
|
|
2007
SMP Symposium (Cantonese/English symposium of HKICPA - one
of the speakers) (30 November
2007)
|
Slides
in PDF
|
|
Development and Update of
International and Hong Kong Accounting and Auditing Standards Impacting
SMEs and SMPs (Joint Cantonese seminar of SCAA and ACCA - one
of the speakers) (27 November
2007)
|
Slides
in PDF
|
|
Convergence
to IFRS and SME Financial Reporting Standards in Hong Kong (Cantonese seminar for
CPA Australia) (28 August 2006)
|
Slides
in PDF
|
|
Presentation and Disclosure Under HKFRSs for SMPs - Through
a Set of Sample Financial Statements (Cantonese workshop for The
Society of Chinese Accountants and Auditors) (12 April 2006)
|
Slides
in PDF
Workshop
Info.
|
|
SME
Interest Group Gathering - An overview of Hong Kong SME Financial
Reporting Standard (FRS) (Cantonese) (30 November 2005 for ACCA)
|
Slides
in PDF
|
|
HK SME Financial Reporting Framework and
Standard - Rerun (Cantonese Seminar for ACCA)
(5 November 2005)
|
Slides
in PDF
|
|
HK SME Financial Reporting Framework and
Standard (Cantonese Seminar for ACCA) (22 October 2005)
|
Slides
in PDF
|
SME Financial Reporting Framework and Standard in
Hong Kong
|
|
SME Financial Reporting Framework and Financial
Reporting Standard, Hong Kong
Institute of Certified Public Accountants (2005)
|
|
|
Frequently
Asked Questions on SME Financial Reporting Framework and Financial
Reporting Standard, Hong Kong
Institute of Certified Public Accountants (2005)
|
|
|
Comment
letters received on a Proposed Implementation of a SME Financial Reporting
Framework and Financial Reporting Standard, Hong Kong
Institute of Certified Public Accountants (2004)
|
|
|
Comment
letters received on Proposed Framework for Differential Reporting, Hong Kong
Institute of Certified Public Accountants (2002)
|
|
|
|
|
IASB's Project - SME Accounting Standard
|
|
Active
Project - Accounting Standard for SME, IASB (November 2006)
|
Regular update by IASB
|
|
Staff
Draft of Exposure Draft of Accounting Standard for SME, IASB (August
2006)
|
|
Other Reference
|
|
In Jan. 2008, IFAC's SMP Committee
released a new implementation guide (Guide
to Using ISAs in the Audit of Small- and Medium-sized Entities) to assist SMPs and other practitioners
in applying International Standards on Auditing (ISAs). It may be helpful
to you!
|
|
|
In Sep. 2007,
the Auditing Practices Board in UK issued a practice note on smaller
entity audit documentation, "Guidance
on Smaller Entity Audit Documentation", which serves a reference
for HK practitioners.
|
|
|
Financial
Reporting Update Issue No. 25 - New SME Financial Reporting Framework and Financial
Reporting Standard, KPMG - Hong Kong (September 2005)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|