Invitation to Comment on IASB Exposure Draft of Disclosure Initiative (Proposed Amendments to IAS 1)

with link to

• Exposure Draft
• Press Release

(IASB's comment due date is 23 July 2014)

Invitation to Comment on Exposure Draft of Accounting Bulletin 5 Guidance for the Preparation of a Business Review under the Hong Kong Companies Ordinance Cap.622

with link to

• Exposure Draft

Invitation to Comment on IASB Request for Information Post-Implementation Review: IFRS 3 Business Combinations

with links to

• IASB Request for Information
• IASB Press Release

(IASB's comment due date is 30 May 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