SME Financial Reporting Framework and Standard
Standards and reference material
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For SME-FRF & SME-FRS (Revised March 2020)
The SME-FRF & SME-FRS (Revised) has been updated to reflect the amendments of the Companies (Amendment) (No. 2) Ordinance 2018. Please refer to paragraph 54 of the SME-FRF for the effective date of the amendments. Earlier application is not permitted.
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For SME-FRF & SME-FRS (Revised December 2015)
Effective for a Qualifying Entity's financial statements which cover a period beginning on or after 3 March 2014 – Early application is not permitted
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For SME-FRF & SME-FRS (Issued August 2005) (Old SME-FRF & SME-FRS)
Effective for a Qualifying Entity's financial statements which cover a period beginning on or before 2 March 2014
Last updated: April 2020