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SMP and SME Resource Centre

SMP and SME Recourse Centre

Welcome to the SMP and SME Resource Centre

This webpage has been specially created by the Institute Standard Setting Department to assist members in the SMP and SME sector to access related technical resources effectively.

What's new

Click below for the latest news in the last six months 


901BTRIBe SME-FRF & SME-FRS was revisednew
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif FAQ on HKAS 12 Income Taxes
file/media/general/SMP-and-SME-Resource-Centre/901BTRIBe.gif FAQ on court-free amalgamation

Publications issued by the Institute


Click here for relevant to SME and SMP materials issued by the Institute including pronouncements, guideline, reports and articles.


Publications issued by other organisations


Click here for relevant to SME and SMP materials issued by regulators, accounting firms and international standard setting bodies 



Frequently used resources


Technical enquiries

  Click here to submit technical enquiries