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

• Exposure Draft

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

with links to

• IASB Request for Information
• IASB Press Release

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

Invitation to Comment on IASB Exposure Draft of Annual Improvements to IFRSs 2012-2014 Cycle

with links to

• IASB Exposure Draft
• IASB Press Release

(IASB's comment due date is 13 March 2014)

Invitation to Comment on IASB Exposure Draft of IFRS for SMEs

with links to

• IASB Snapshot
• IASB Exposure Draft
• IASB Press Release

(IASB's comment due date is 3 March 2014)

Limited Invitation to Comment on Consultation Draft of Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Revised)

with links to

• HKICPA Consultation Draft 
• HKICPA Consultation Draft (Clean copy for reference)

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

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

Fax number: (852) 2865 6776

Email address: commentletters@hkicpa.org.hk