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

Date	Title	Comments due by *
12 February 2015	Invitation to Comment on IASB Exposure Draft ED/2015/1 Classification of Liabilities (proposed amendments to IAS 1) with link to Exposure Draft Press Release (IASB's comment due date is 10 June 2015)	8 May 2015
16 January 2015	Invitation to Comment on ED of Accounting Bulletin 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622	16 March 2015
6 January 2015	Invitation to Comment on Amendments to Preface to Hong Kong Financial Reporting Standards	6 March 2015
23 December 2014	Invitation to Comment on IASB Exposure Draft of Disclosure Initiative (Proposed Amendments to IAS 7) with link to Exposure Draft Press Release (IASB's comment due date is 17 April 2015)	13 March 2015
2 December 2014	Invitation to Comment on IASB Exposure Draft of Classification and Measurement of Share-based Payment Transactions (Proposed Amendments to IFRS 2) with link to Exposure Draft Press Release (IASB's comment due date is 25 March 2015)	17 February 2015

Comments may be sent by mail, fax or email to: Standard Setting Department Hong Kong Institute of Certified Public Accountants 37^th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Fax number: (852) 2865 6776 Email address: commentletters@hkicpa.org.hk