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 *
18 August 2015

Invitation to Comment on IASB Request For Views 2015 Agenda Consultation

 

with link to

(IASB's comment due date is 31 December 2015)

 

30 November 2015
14 August 2015

Invitation to Comment on IASB Exposure Draft ED/2015/7 Effective Date of Amendments to IFRS 10

and IAS 28

 

with link to

(IASB's comment due date is 9 October 2015)

11 September 2015
3 August 2015

Invitation to Comment on IASB Exposure Draft ED/2015/6 Clarifications to IFRS 15

 

with link to

(IASB's comment due date is 28 October 2015)

21 September 2015
19 June 2015

Invitation to Comment on IASB Exposure Draft ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14)

 

with link to

(IASB's comment due date is 19 October 2015)

 

21 September 2015
2 June 2015

Invitation to Comment on IASB Exposure Drafts
ED/2015/3 Conceptual Framework for Financial Reporting and ED/2015/4 Updating References to the Conceptual Framework

 

with link to

(IASB's comment due date is 26 October 2015)

14 September 2015

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