HKICPA官方：SME-FRF & SME-FRS修订提醒！天津的同学还不赶紧来见识一下~
 
　　Dear members,
 
　　Reminder on the timing for opting for reporting exemption and on consolidation matters under SME-FRF & SME-FRS (Revised)
 
　　The requirements under Part 9 of the new Companies Ordinance (Cap. 622) relating to financial statements and directors' reports will come into operation for the accounting year beginning on or after 3 March 2014. For those companies with a March-year end, the requirements will first affect the financial statements and directors' report for the year ending 31 March 2015.
 
　　Members may need to plan ahead in light of the new ordinance, in particular, companies may need to obtain necessary approval in advance to qualify for certain important exemptions under the new ordinance and the new SME-FRF & SME-FRS (Revised). The following sets out an overview of these requirements for members’ information:
 
　　高顿网校小编为HKICPA考生介绍香港景点：香港湿地公园
　　景点地址：香港新界天水围的北部
　　景点主题：湿地
　　湿地保护区包 括人造湿地和为水禽而重建的生态环境。公园里有近190种雀鸟、40种蜻蜓和超过200种蝴蝶及飞蛾。湿地常见的动植物室内展览，如马来鳄、马来闭壳龟、 本地独有的香港斗鱼、香港湍蛙等。2004年6月在元朗山贝河捕获的小湾鳄贝贝亦于2006年8月迁入公园内的“贝贝之家”。香港湿地公园是香港[*{5}*]重要生态旅游设施，还获得香港建筑师学会全年建筑大奖。