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 *
22 December 2011

Invitation to Comment on IASB Exposure Draft of Transition Guidance (Proposed Amendments to IFRS 10)

 

with links to:

(IASB's comment due date is 21 March 2012)

28 February 2012
6 December 2011Consultation paper on Eligibility for the use of Small and Medium-Sized Entity Financial Reporting Framework and Financial Reporting Standard16 January 2012
30 November 2011

Invitation to Comment on SME Implementation Group Draft Question and Answers

 

with links to:

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

Fax number: (852) 2865 6776

Email address: commentletters@hkicpa.org.hk