Small and Medium-sized Entity Financial Reporting ...

the SME-FRF and SME-FRS takes into account all relevant subsequent amendments to the new CO, up to and including the Companies (Amendment) (No. 2) Ordinance 2018 which comes into effect on 1 February 2019 ("the 2018 Amendment Ordinance"). SME-FRF and SME-FRS should be read in the context of the Preface to Hong Kong Financial Reporting Standards ... ................
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