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 *
5 August 2016HKICPA Request for Information: Post-implementation Review of Accounting Guideline 5
Merger Accounting for Common Control Combinations
2 December 2016
30 June 2016

Invitation to Comment on IASB Exposure Draft ED/2016/1 Definition of a Business and Accounting for Previously Held Interests (Proposed Amendments to IFRS 3 and IFRS 11)


with link to

(IASB's comment due date is 31 October 2016)


30 September 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