The Financial Reporting Standards Committee (“FRSC”) of the Hong Kong Institute of Certified Public Accountants (“HKICPA”) is now requesting information on the application of its Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard ("SME Standard").

As certain major new HKFRS/IFRS standards were issued with significant changes in accounting requirements for financial instrument, revenue and leases. This led to questions about whether the SME Standard would be reviewed against the changes in HKFRS/IFRS standards.

In this regard, the speaker will share the progress of PIR and members are welcome to express their views to FRSC on any changes to SME Standards during the forum.

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