HKFRS No. Title IFRS No. Differences in Transitional Provisions Differences in Effective Dates Other Textual Differences HKFRS 1 Revised First-time Adoption of Hong Kong Financial Reporting Standards IFRS 1 Revised No No, except para 39a specifies that paras B2 to B6 and D18 of HKFRS 1 (IFRS 1) are effective for AP beginning on or after 1

Both research as well as development expenditure will be expensed if IFRS for SME’s are applied. For internally generated intangible assets, such as brands, logos, recipes etc. both the research and development costs will be expensed even if it meets the definition of an asset which, according to par 2.37 of IFRS for SME’s is as follows:

Contingent considerations are included as part of the acquisition cost if it is probable that the amount will be paid and its statements as long as they are not misunderstandable (IFRS for SMEs 3.22). Here are the most important commonalities between the full IFRS and the IFRS for SMEs in the parts of the financial statements: Statement of financial position and comprehensive income Another similarity of the full IFRS and the IFRS for SMEs is, that there is neither a HKFRS No. Title IFRS No. Differences in Transitional Provisions Differences in Effective Dates Other Textual Differences HKFRS 1 Revised First-time Adoption of Hong Kong Financial Reporting Standards IFRS 1 Revised No No, except para 39a specifies that paras B2 to B6 and D18 of HKFRS 1 (IFRS 1) are effective for AP beginning on or after 1 • Compared with IFRS for SMEs, HKFRS for Private Entities has the following differences: a. Replacing the termReplacing the term “SMEs” in IFRS for SMEs byin IFRS for SMEs by “Private Entities ”; b. Replacing the recognition and measurement principles in section 29 Income Tax of the IFRS for SMEs with the extant version of HKAS 12 Income differences between the SME-FRF and FRS and the full Hong Kong Financial Reporting Standards (“HKFRSs”).

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In the event that the SME 2019-05-28 ifrs sme limited consolidated financial statements for the year ended 31 december 2017. consolidated statement of comprehensive income. 3.23(d),(e) 5.5(a) revenue. 2017.

2) Ordinance 2018. Please refer to paragraph 54 of the SME-FRF for the effective date of the amendments.

• Compared with IFRS for SMEs, HKFRS for Private Entities has the following differences: a. Replacing the termReplacing the term “SMEs” in IFRS for SMEs byin IFRS for SMEs by “Private Entities ”; b. Replacing the recognition and measurement principles in section 29 Income Tax of the IFRS for SMEs with the extant version of HKAS 12 Income

Subsequent to initial recognition, all the property, plant and equipment Convergence to IFRS and SME-FRS 28 August 2006 Nelson Lam CFA FCCA FCPA(Practising) MBA MSc BBA CPA(US) ACA HKFRS (even if no guidance in SME-FRS) No fallback to Main HKFRS (even if no guidance in SME-FRS) SelfSelf-contained-contained Historical … A company incorporated under the Hong Kong Companies Ordinance qualifies for reporting under the SME-FRF & SME-FRS if it satisfies the 'reporting exemption' criteria as set out in section 359 of the new Companies Ordinance. Effective from financial year beginning on or after 1 February 2019, section 359 of the new Companies Ordinance extends the There are some extremely notable differences between full International Financial Reporting Standards (IFRS) and the IFRS for Small-Medium Enterprises (IFRSSME). These are set out in the following table in the following order of Issue: application of IFRSSME; statement of cash flows; accounting policies, changes in accounting estimates and errors; Differences from full IFRS.

IFRS vs IFRS for SMEs. VAT Regulations dealing with the supply of electronic services May 22, 2019. Value-added Remarks on Value-added Tax (VAT) May 22, 2019. 0.

Where this can’t be reliably estimated, a useful life of 10 years is assumed.

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IFRS vs IFRS for SMEs. VAT Regulations dealing with the supply of electronic services May 22, 2019. Value-added Remarks on Value-added Tax (VAT) May 22, 2019. 0. approval by the board of the ifrs for smes issued in july 2009 243 approval by the board of the 2015 amendments to the ifrs for smes issued in may 2015 244 for the accompanying documents listed below, see part b of this edition basis for conclusions illustrative financial statements ifrs for smes—2015 ifrs foundation 4 The amendments to the IFRS for SMEs as a result of the initial comprehensive review BC235–BC255 Transition and effective date BC256–BC263 The IASB’s plan for future reviews of the IFRS for SMEs BC264 Analysis of the likely effects of the amendments BC265–BC272 DISSENTING OPINIONS IFRS FOR SMES BASIS FOR CONCLUSIONS 5 IFRS Foundation Publication: Use of IFRS Standards around the world [PDF] Issued Standards.

Et al. Et alii etc. Et cetera.
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sme-frs是在hkfrs的基础上对于部分准则的执行做出了简化安排，对于未简化的部分，还是按照hkfrs的规定进行执行，sme-frs里有一项简化的部分是在对于长期股权投资的处理

(v) Inclusion of non-standard terms and conditions (for instance, non-.

IFRS 16 transition -lease modification –Example 1 –continued (Lease modification before 1 January 2019) Effective date of lease modification under IFRS 16 1 Apr 2016 30 Sep 2018 1 Jan 2019 1 pr 2019 30 Sept 2022 Original lease ($1M per month) “New” lease ($1.2M per month) Date of initial application (DIA) Operating lease commitment @31 Dec 2018

There are, as a result, some significant differences between the IFRS for SMEs and full IFRSs. Since the IFRS for SMEs is intended to apply to SMEs, these differences are expected to persist in the future, although the extent to which new and amended IFRS standards are incorporated into the IFRS for SMEs at a later date is uncertain. 10. IFRS for SMEs Section 1 Small and Medium-sized Entities: IFRS IAS 1 Presentation of Financial Statements: Scope An SME is defined as an entity that: • Does not have public accountability and • Publishes general-purpose financial statements for external users. The 'IFRS for Small and Medium-Sized Entities' ('IFRS for SMEs') is a set of international accounting requirements developed specifically for small and medium-sized entities (SMEs).

An SME (as defined in the . IFRS for SMEs. Standard) in Hong Kong also has the option to adopt the HKFRS for Private Entities, which is nearly identical to the . IFRS for SMEs.