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 *
11 December 2015

Invitation to Comment on IASB Exposure Draft ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Proposed amendments to IFRS 4)

 

with link to

(IASB's comment due date is 8 February 2016)

22 January 2016
1 December 2015

Invitation to Comment on IASB Exposure Draft ED/2015/9 Transfers of Investment Property (Proposed amendment to IAS 40)

 

with link to

(IASB's comment due date is 18 March 2016)

19 February 2016
1 December 2015

Invitation to Comment on IASB Exposure Draft ED/2015/10 Annual Improvements to IFRSs 2014-2016 Cycle

 

with link to

(IASB's comment due date is 17 February 2016)

11 January 2016
5 November 2015

Invitation to Comment on IASB Exposure Draft ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements

 

with link to

(IASB's comment due date is 26 February 2016)

 

22 January 2016

 

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