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 |
