Exposure Drafts

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment:

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Open to Comment

Date	Title	Comments due by *
22 December 2011	Invitation to Comment on IASB Exposure Draft of Transition Guidance (Proposed Amendments to IFRS 10) with links to: IASB Exposure Draft IASB Press Release (IASB's comment due date is 21 March 2012)	28 February 2012
6 December 2011	Consultation paper on Eligibility for the use of Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard	16 January 2012
30 November 2011	Invitation to Comment on SME Implementation Group Draft Question and Answers with links to: Draft Q&A (Section 30, Issue 1) – Recycling of cumulative exchange differences on disposal of a subsidiary Draft Q&A (Section 11, Issue 1) – Fallback of IFRS 9 Financial Instruments SMEIG Press Release (SMEIG's comment due date is 31 January 2012)	6 January 2012
16 November 2011	Invitation to Comment on IASB Exposure Draft of Revenue from Contracts with Customers with links to: IASB Exposure Draft IASB Basis for Conclusions IASB Illustrative Examples IASB Press Release (IASB's comment due date is 13 March 2012)	20 February 2012
Comments may be sent by mail, fax or email to: Steve Ong Director, 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