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 *
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
22 September 2014	Invitation to Comment on IASB Exposure Draft of Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed Amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13) with link to Exposure Draft Press Release (IASB's comment due date is 16 January 2015)	5 December 2014
22 September 2014	Invitation to Comment on IASB Discussion Paper of Reporting the Financial Effects of Rate Regulation with links to IASB Snapshot IASB Discussion Paper IASB Press Release (IASB's comment due date is 15 January 2015)	5 December 2014

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