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 *
5 August 2016	HKICPA 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 Exposure Draft Press Release (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 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