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 *
22 September 2014

Invitation to Comment on IASB Exposure Draft of Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed Amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13)

 

with link to

(IASB's comment due date is 16 January 2015)

5 December 2014
22 September 2014

Invitation to Comment on IASB Discussion Paper of Reporting the Financial Effects of Rate Regulation

with links to

(IASB's comment due date is 15 January 2015)

5 December 2014
27 August 2014

Invitation to Comment on IASB Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Proposed Amendments to IAS 12)

 

with link to

(IASB's comment due date is 15 January 2015)

14 November 2014
28 April 2014

Invitation to Comment on IASB Discussion Paper of Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging

with links to

(IASB's comment due date is 17 October 2014)

15 September 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