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Although we endeavour to provide accurate and timely information, there can be no 6 Full IFRS vs. IFRS for SMEs Seminar information Registration fee: SAR XXX/–per participant Registration fee: SR 2,950/–per participant Early bird registration: SR2,795/-per participant for companies registering before 26 April.(5% discount) The IFRS Foundation's logo and the IFRS for SMEs ® logo, the IASB ® logo, the ‘Hexagon Device’, eIFRS ®, IAS ®, IASB ®, IFRIC ®, IFRS ®, IFRS for SMEs ®, IFRS Foundation ®, International Accounting Standards ®, International Financial Reporting Standards ®, NIIF ® and SIC ® are registered trade marks of the IFRS Foundation, further details of which are available from the IFRS Publication: Use of IFRS Standards around the world [PDF] Issued Standards. IFRS Standards statements as long as they are not misunderstandable (IFRS for SMEs 3.22). Here are the most important commonalities between the full IFRS and the IFRS for SMEs in the parts of the financial statements: Statement of financial position and comprehensive income Another similarity of the full IFRS and the IFRS for SMEs is, that there is neither a HKFRS No. Title IFRS No. Differences in Transitional Provisions Differences in Effective Dates Other Textual Differences HKFRS 1 Revised First-time Adoption of Hong Kong Financial Reporting Standards IFRS 1 Revised No No, except para 39a specifies that paras B2 to B6 and D18 of HKFRS 1 (IFRS 1) are effective for AP beginning on or after 1 Full IFRS: Transaction costs are excluded under IFRS 3 (revised).

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Generally Accepted Accounting Principles. IAS. 7 Feb 2019 https://www.cpdbox.comLearn the basic steps in lease accounting under IFRS 16 - both initial and subsequent measurement & recognition are  Standards), (b) IFRS Standards as issued by the IASB Board (if the SME is incorporated outside Hong Kong), (c) the HKFRS for. Private Entities, which is the   The Small and Medium-Sized Entities (SMEs) Financial Reporting The HKFRS and HKSA have been developed to achieve convergence with IFRS. ; Key  Online Seminar: Covid-19-Related Rent Concessions Amendment to HKFRS 16 on Pro-Forma Financial Statements (Under both HKFRS and SME-FRS) for Year Recap the latest updates on Financial Reporting Standards and discuss  Standard (“HK SME-FRF & SME-FRS”) and generally does not cover differences in disclosure requirements in both standards. It has not been approved by the FRSC and the Council of the Hong Kong Institute of Certified Public Accountants. This High Level Comparison is intended for general guidance only. differences between the SME-FRF and FRS and the full Hong Kong Financial Reporting Standards (“HKFRSs”).

Also, the impact of any requirements that may result from current exposure drafts or other current projects of the SEHK, HKICPA, IASB or its interpretive body, IFRS Interpretations Committee, is not illustrated. Although we endeavour to provide accurate and timely information, there can be no Publication: Use of IFRS Standards around the world [PDF] Issued Standards. IFRS Standards developed SME-FRF&FRS.

Accounting and accounting rules in Hong Kong - Business

Section 1 Scope . Qualifying entities.

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Standard. Additionally, a Hong Kong incorporated company that is not a holding company or a subsidiary in itself has Certain topics of the HKFRS have been omitted in the SME-FRS, as they are not relevant to typical SMEs.

Criteria: •.
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have been omitted in the SME-FRS. IFRS treatment: Application of IFRSSME: The scope for IFRSSME is for entities that meet the definition of an SME. An SME is defined as an entity that: does not have public accountability; and; publishes general purpose financial statements for external users. An entity that is required to apply full IFRS is required to apply IAS 1 when 5 Disclosures relating to R&M options or treatments in IFRS for SMEs that are not available in full IFRS have removed. 6 Disclosures have only been added to the IFRS for SME base where there the R&M principles were significantly different or certain topics are not addressed under the IFRS for SMEs standard. Main differences between IFRS 3 and IFRS for SMEs section 19: IFRS for SMEs – applies a purchase method of accounting for business combinations whereas IFRS3 applies the acquisition method to account for business combinations.

with first adoption of IFRS/HKFRS 16 Chew Ping Teo / Lillian Chan January 2020 ©2020.For information,contactDeloitteChina. 2 Our responsibilities and obligations All materials or explanations (not restricted to the following presentation slides) (collectively “Material”) have been and are prepared in general terms only. The • Compared with IFRS for SMEs, HKFRS for Private Entities has the following differences: a.
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2) Ordinance 2018. Please refer to paragraph 54 of the SME-FRF for the effective date of the amendments.