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 *
29 June 2017

Invitation to comment on IASB Exposure Draft ED/2017/4 Property, Plant and Equipment – Proceeds before Intended Use (Proposed amendments to IAS 16) 


with link to

(IASB's comment due date is 19 October 2017)


15 September 2017
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
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