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Search Under Hong Kong Financial Reporting Standards for Private Entities

Hong Kong Financial Reporting Standards for Private Entities

This Questions and Answers (Q&As) below have been developed by the Financial Reporting Standards Committee ("FRSC") of the Hong Kong Institute of Certified Public Accountants (the Institute) and is for general guidance only. The HKICPA, FRSC and their staffs do not accept any responsibility or liability in respect of the Q&As and any consequences that may arise from any person acting or refraining from action as a result of any materials in the Q&As. Members of the HKICPA and other users of this Q&As should also read the original text of HKFRS for Private Entities, as found in the HKICPA Members’ Handbook for further reference and seek legal advice where necessary when applying the guidance within this Q&As.

The Institute's Standard Setting Department welcomes your comments and feedback on this paper, which should be sent to commentletters@hkicpa.org.hk.

Last revision date: April 2010

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