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 *
19 June 2014	Invitation to Comment on IASB Exposure Draft of Investment Entities: Applying the Consolidation Exception (Proposed Amendments to IFRS 10 and IAS 28) with link to Exposure Draft Press Release (IASB's comment due date is 15 September 2014)	18 August 2014
28 April 2014	Invitation to Comment on IASB Discussion Paper of Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging with links to IASB Snapshot IASB Discussion Paper IASB Press Release (IASB's comment due date is 17 October 2014)	15 September 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