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


DateTitleComments 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

(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'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
37th Floor, Wu Chung House
213 Queen's Road East
Wanchai, Hong Kong

Fax number: (852) 2865 6776

Email address: commentletters@hkicpa.org.hk