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SME Financial Reporting Framework and Standard

Standards and reference material

 

  • For SME-FRF & SME-FRS (Revised February 2019)
    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.        

  

 

 



Last updated: 1 February 2019 

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