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Exposure Draft of Proposed Amendments to Small and Medium-Sized Entity Financial Reporting Framework (SME-FRF) and Proposed Sections of Small and Medium-Sized Entity Financial Reporting Standard (SME-FRS)

(A) Summary

 

The consultation period expired on 30 September 2008 and a total 111 written comment letters and responses to questionnaires were received. Two have indicated non-disclosure.

 

(B) Comment letters received

 

Letter Organisation / Submitter
CL1: ACCA
CL2: Audit Commission
CL3: CCIF CPA Limited
CL4: CIMA
CL5: Companies Registry
CL6: Eric Fok
CL7: Financial Services and The Treasury Bureau
CL8: Grant Thornton
CL9: Inland Revenue Department
CL10: K. H. Lau & Co
CL11: Mandatory Provident Fund Schemes Authority
CL12: Nexia Charles Mar Fan & Co
CL13: Official Receiver's Office
CL14: The Chinese General Chamber of Commerce
CL15: The DTC Association
CL16: The Hong Kong Association of Banks
CL17: The Society of Chinese Accountants & Auditors
CL18-32: Questionnaires received from Institute's website
CL33-109: Questionnaires received from SMPC Forum
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