Exposure Drafts

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment:

Please click here to read the archives.


Open to Comment


DateTitleComments due by *
31 March 2014

Invitation to Comment on IASB Exposure Draft of Disclosure Initiative (Proposed Amendments to IAS 1)


with link to

(IASB's comment due date is 23 July 2014)

30 June 2014
21 February 2014

Invitation to Comment on Exposure Draft of Accounting Bulletin 5 Guidance for the Preparation of a Business Review under the Hong Kong Companies Ordinance Cap.622


with link to

22 April 2014
11 February 2014

Invitation to Comment on IASB Request for Information Post-Implementation Review: IFRS 3 Business Combinations


with links to

(IASB's comment due date is 30 May 2014)

30 April 2014

Comments may be sent by mail, fax or email to:


Standard Setting Department
Hong Kong Institute of Certified Public Accountants
37th Floor, Wu Chung House
213 Queen's Road East
Wanchai, Hong Kong

Fax number: (852) 2865 6776

Email address: commentletters@hkicpa.org.hk