HKICPA官方:SME-FRF & SME-FRS修订提醒!(上海)

来源: 高顿网校 2014-09-16
  HKICPA官方:SME-FRF & SME-FRS修订提醒!上海的同学还不赶紧来见识一下~
 
  Dear members,
 
  Reminder on the timing for opting for reporting exemption and on consolidation matters under SME-FRF & SME-FRS (Revised)
 
  The requirements under Part 9 of the new Companies Ordinance (Cap. 622) relating to financial statements and directors' reports will come into operation for the accounting year beginning on or after 3 March 2014. For those companies with a March-year end, the requirements will first affect the financial statements and directors' report for the year ending 31 March 2015.
 
  Members may need to plan ahead in light of the new ordinance, in particular, companies may need to obtain necessary approval in advance to qualify for certain important exemptions under the new ordinance and the new SME-FRF & SME-FRS (Revised). The following sets out an overview of these requirements for members’ information:
 
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  景点地址:香港新界天水围的北部
  景点主题:湿地
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