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 *
17 January 2017

Invitation to Comment on IASB Exposure Draft ED/2017/1 Annual Improvements to IFRSs 2015-2017 Cycle


with link to

(IASB's comment due date is 12 April 2017)

8 March 2017
25 November 2016

Invitation to Comment on Exposure Draft of Revised Accounting Bulletin 3 Guidance on Disclosure of Directors' Remuneration

24 January  2017
5 August 2016HKICPA Request for Information: Post-implementation Review of Accounting Guideline 5
Merger Accounting for Common Control Combinations
2 December 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