bb
-1 -By fax and by post (Fax no. 2878 7127) Our Ref.: C/EXPB, M6780 14 December 2001 Mr. Arthur Yuen, Executive Director (Banking Policy), Hong Kong Monetary Authority, 30th Floor, 3 Garden Road, Hong ...
131018ppt
Regulatory Framework for Listed Company Audits Information Paper and Request for Comment Speaker : Raphael Ding (Chief Executive and Registrar) Organization : Hong Kong Institute of CPAs Event : Membe ...
update046
Update No. 46 (Issued December 2007) Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing pages i and ii and replace with the new pages i and ii ...
submissionsIFRIC_D16D17
Our Ref.: C/FRSC By e-mail and by post 18 August 2005 The International Financial Reporting Interpretations Committee, International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, Unit ...
update072
Update No. 72 (Issued November 2009) This Update contains: • HKAS 24(Revised) Related Party Disclosures; and • Other consequential amendments. Document Reference and Title Instructions Explanations VO ...
hkfrs3revised
Business Combinations Hong Kong Financial Reporting Standard 3 HKFRS 3 Revised December 2021August 2022 BUSINESS COMBINATIONS Copyright 2 HKFRS 3 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute ...
Submission_22Jul2005
1 BY HAND 22 July 2005 Our Ref.: C/PRMC The Hon. Frederick MA Si-hang Secretary for Financial Services and the Treasury 8th Floor, West Wing Central Government Offices Hong Kong Dear Fred, Hong Kong I ...
Submission_22Jul2005
1 BY HAND 22 July 2005 Our Ref.: C/PRMC The Hon. Frederick MA Si-hang Secretary for Financial Services and the Treasury 8th Floor, West Wing Central Government Offices Hong Kong Dear Fred, Hong Kong I ...
sub_phase1
Our Ref.: C/EC 22 March 2016 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, Int ...
pamphlet
()* )( * ,. /0.&"& * 1"2 !"# 1""2 50,%"!' 7)& 8)& )( " !) !) ,. !,.,*. )( " 7)& 8)&9 * !"# /0.&"& 5667 ( ( 56 8 56 ...
update077
i Update No. 77 (Issued 10 February 2010) This Update contains: Amendment to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Limited Exemption from Comparative HKFRS 7 Disclo ...
SCPD17051502_Mr.Vy PPT
PICIG EVENING SEMINAR – BUILDING INFORMATION MODELLING By: Mr. EC Vy, CAS(W)4 15 May 2017, Monday 1 BIM: FROM VERTICAL TO HORIZONTAL APPLICATIONS 2 Vertical integration of BIM for Asset Management – M ...
sub_wkp
Our Ref.: C/EC 16 July 2018 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, IESB ...
def_tcwg
Our Ref.: C/EC Sent electronically through the IESBA website 18 October 2012 International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor ...
S090514
2 Trade Finance Solutions for Accountants Programme Code: Speaker Ms. Christine Wang, Head of Client Management, Trade and Supply Chain, HSBC Ms. Wang has accumulated a wide scope of experience of mo ...
S090514
2 Trade Finance Solutions for Accountants Programme Code: Speaker Ms. Christine Wang, Head of Client Management, Trade and Supply Chain, HSBC Ms. Wang has accumulated a wide scope of experience of mo ...
IFRIC_D22
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 8 November 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...
IESBA_ED_Strategic_Plan
1 By e-mail 5 September 2007 Our Ref.: C/EC Senior Technical Manager, International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor, New Y ...
Submission_d20
1 Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 29 November 2006 D20 Comment Letters International Accounting Standards Board, 30 Cannon Street, London EC4M 6XH, United Kingdom. Dear ...
hkfrs15
Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019 August 2022 REVENUE FROM CONTRACTS WITH CUSTOMERS Copyright 2 HKFRS 15 (2022) COPYRIGHT Cop ...
HKFRS 15_2023
Revenue from Contracts with Customers Hong Kong Financial Reporting Standard 15 HKFRS 15 Revised July 2019August 2022 This standard has incorporated the consequential amendments arising from other sta ...
update151
Update No. 151 (Issued 9 July 2014) This Update relates to the issuance of: HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Explanations VOLUME II Contents of ...
subrole_pdf
Our Ref.: C/EC 31 October 2019 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6th Floor New York, NY 10017 The United States of America Dear Sir, I ...
pe-question-answer
Hong Kong Financial Reporting Standards for Private Entities ("HKFRS for Private Entities") This Questions and Answers (Q&As) below have been developed by the Financial Reporting Standar ...
Shell_application form
DIRECT DEBIT AUTHORIZATION Please complete and return this form to your ban ker. 請依次填寫並將此授權書交給貴戶之往來銀行0 2 6 7 1 4 0 0 0 1 0 5 6 7 債務人參考(必填之欄-請參閱下列附註各點) 123...456... Acount No. to be Credited 收款賬戶號碼Tak ...
Shell_application form_old
DIRECT DEBIT AUTHORIZATION Please complete and return this form to your ban ker. 請依次填寫並將此授權書交給貴戶之往來銀行0 2 6 7 1 4 0 0 0 1 0 5 6 7 債務人參考(必填之欄-請參閱下列附註各點) 123...456... Acount No. to be Credited 收款賬戶號碼Tak ...
update078
i Update No. 78 (Issued 19 February 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard t ...
tb09
TAX BULLETIN Annual Meeting between the Inland Revenue Department and the Hong Kong Society of Accountants -1999 Preamble As part of the Society's regular dialogue with the Government to facilitat ...
GPLTB_2014_EN_extracted
Meeting notes The Guangdong Provincial Local Taxation Bureau and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Ta ...
cframework_guide
() Richard George Potential Associates Ltd. Nigel Reid Potential Associates Ltd. () ...
update195
i Update No. 195 (Issued 17 January 2017) This Update relates to the issuance of Applying HKFRS 9 Financial Instruments with HKFRS 4 Insurance Contracts (Amendments to HKFRS 4). Document Reference and ...
FIAP meeting summary 20190530_extract
1 Meeting with Financial Instruments Advisory Panel (Extract of minutes) Date: 30 May 2019, Thursday Time: 2:30 p.m. – 4:30 p.m. Venue: Room 5, 27/F., Wu Chung House, 213 Queen's Road East, Wancha ...
msfiap
1 Meeting with Financial Instruments Advisory Panel (Extract of minutes) Date: 30 May 2019, Thursday Time: 2:30 p.m. – 4:30 p.m. Venue: Room 5, 27/F., Wu Chung House, 213 Queen's Road East, Wancha ...
update113
i Update No. 113 (Issued 28 February 2012) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard ...
snp_di
!"#%#&!"#'#()(*%,,)-(.-"./01)02" -3456789:;85B8EF8IJKLMNKOPQRSQTOJPQUQVWKRJVRXYSZRZW[V\[P\K]RJMNWR'PN[La85B8e:B?:;6:;c8fgG:6:h89;:A;?A78i;?A8ji;?Aklmnopqrstuvwprxyoz{}o ...
update060
Update No. 60 (Issued December 2008) This Update relates to the issuance of: • HKFRS 1 (Revised) First-time Adoption of Hong Kong Financial Reporting Standards • Other consequential amendments; and • ...
ED-ED9-IASB-bc
September 2007 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 9 Joint Arrangements Comments to be received by 11 January 2008 ED9 Basis for ConclusionsBasis for Conclusions on Exposure Draft ED 9 JOINT AR ...
SEHK-gem
-1 -URGENT BY FAX AND BY HAND (2295 3599) Our Ref.: C/GEM 30 June 2000 Growth Enterprise Market, The Stock Exchange of Hong Kong Limited, 11/F., One International Finance Centre, 1 Harbour View Street ...
SEHK-gem
-1 -URGENT BY FAX AND BY HAND (2295 3599) Our Ref.: C/GEM 30 June 2000 Growth Enterprise Market, The Stock Exchange of Hong Kong Limited, 11/F., One International Finance Centre, 1 Harbour View Street ...
SEHK-ch17
-1 -URGENT BY FAX AND BY HAND (2868 5028) Our Ref.: C/ACLTR 30 June 2000 Listing Division, The Stock Exchange of Hong Kong Ltd., 11/F., One International Finance Centre, 1 Harbour View Street, Central ...
SEHK-ch17
-1 -URGENT BY FAX AND BY HAND (2868 5028) Our Ref.: C/ACLTR 30 June 2000 Listing Division, The Stock Exchange of Hong Kong Ltd., 11/F., One International Finance Centre, 1 Harbour View Street, Central ...
hkfrs8
Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised November 2016August 2022 OPERATING SEGMENTS Copyright 2 HKFRS 8 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Cer ...
HKFRS 8_2023
Operating Segments Hong Kong Financial Reporting Standard 8 HKFRS 8 Revised November 2016August 2022 The Implementation Guidance of this standard has incorporated the consequential amendments arising ...
GPLTB_2014_TC_extracted
廣東省地方稅務局與香港會計師公會稅務交流會議摘記2014 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港會計師公會非常榮幸能與廣東省地方稅務局(“省地稅”)於2014 年12 月19 日在廣州舉行交流會議,並就不同稅務範疇的議題進行了誠摯的討論和交流。以下是由我會準備的會議摘記。請注意該摘記謹代表省地稅參與人員的意見及只可視作一般性的參考文件,並不會對任何與會人員構成約束 ...
GPLTB_2014_SC_extracted
廣東省地方稅務局與香港會計師公會稅務交流會議摘記2014 此資料只供本會會員及學生及本會稅務師會會員使用,不得對外發放1 前言香港会计师公会非常荣幸能与广东省地方税务局(“省地税”)于2014 年12 月19 日在广州举行交流会议,并就不同税务范畴的议题进行了诚挚的讨论和交流。以下是由我会准备的会议摘记。请注意该摘记谨代表省地税参与人员的意见及只可视作一般性的参考文件,并不会对任何与会人员构成约束 ...
update247
Update No. 247 (Issued 19 October 2020) This update relates to the publication of Amendments to HKFRS 17 Insurance Contracts. The fundamental principles introduced in HKFRS 17 remain unaffected. The a ...
ED06-bc
January 2004 BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 6 Exploration for and Evaluation of Mineral Resources Comments to be received by 16 April 2004 International Accounting Standards Board ED6 Basi ...
update114
i Update No. 114 (Issued 29 March 2012) This Update relates to the issuance of: Amendments to HKFRS 1 First-time Adoption of Hong Kong Financial Reporting Standards – Government Loans Document Refere ...
update135
i Update No. 135 (Issued 19 December 2013) This Update relates to the issuance of: Defined Benefit Plans: Employee Contributions (Amendments to HKAS 19 (2011) Employee Benefits) HKFRS 9 Financial In ...
1bcucc
Business Combinations Business Combinations Business Combinations Business Combinations Business Combinations Under Common Control Under Common Control Under Common Control Under Common Control (BCUCC ...
update131
i Update No. 131 (Issued 16 July 2013) This Update relates to the issuance of: Novation of Derivatives and Continuation of Hedge Accounting (Amendments to HKAS 39 Financial Instruments: Recognition a ...
hkfrs17
HKFRS 17 Revised October 2020February 2022 Effective for annual periods beginning on or after 1 January 2023 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyrigh ...
hkfrs7
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 FINANCIAL INSTRUMENTS: DISCLOSURES Copyright 2 HKFRS 7 (2022) COPYRIGHT Copyright 202 ...
HKFRS 7_2023
Financial Instruments: Disclosures Hong Kong Financial Reporting Standard 7 HKFRS 7 Revised July 2021August 2022 This standard has incorporated the consequential amendments arising from other standard ...
update239
i Update No. 239 (Issued 4 June 2020) This Update relates to the issuance of Covid-19-Related Rent Concessions (Amendment to HKFRS 16 Leases). The amendment exempts lessees from having to consider ind ...
hkfrs12
Disclosure of Interests in Other Entities Hong Kong Financial Reporting Standard 12 HKFRS 12 Revised September 20182022 Copyright 2 HKFRS 12 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
update165
i Update No. 165 (Issued 28 January 2015) This Update relates to the publication of: Disclosure Initiative (Amendments to HKAS 1 Presentation of Financial Statements); and Investment Entities: Apply ...
update152
i Update No. 152 (Issued 10 July 2014) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i -iii. Discard the re ...
hkfrs9_ha
Financial Instruments (Hedge Accounting and amendments to HKFRS 9, HKFRS 7 and HKAS 39) Hong Kong Financial Reporting Standard 9 HKFRS 9 Issued December 2013 FINANCIAL INSTRUMENTS (AMENDMENTS) Copyri ...
update191
i Update No. 191 (Issued 24 November 2016) Amendments to the following Standards, Basis for Conclusions and Implementation Guidance relate mainly to the IASB's annual improvements project. Amendme ...
HKFRS 1_2023
First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised December 2021August 2022 This standard has incorporated the consequential amendm ...
hkfrs1revised
First-time Adoption of Hong Kong Financial Reporting Standards Hong Kong Financial Reporting Standard 1 HKFRS 1 Revised December 2021August 2022 FIRST-TIME ADOPTION OF HONG KONG FINANCIAL REPORTING ST ...
rifec-it-strategy-1st
By email (itsppolicy@judiciary.gov.hk) and post 30 September 2014 Your Ref: JUD ITOO 6-15/5 Our Ref: RIF, M96605 Mr. Ng Sek-hon, Judiciary Administrator (Acting), The Judiciary Administration Room LG ...
rifec-dps-submn
By email (cedps@hkma.gov.hk) and by hand 15 December 2014 Your Ref.: D1/16C Our Ref.: C/RIF, M97887 Ms. Meena Datwani Director-General (Enforcement) Enhancements to Deposit Protection Scheme Consultat ...
IRD_060608
1 6 June 2008 Our Ref.: C/TXG, M56672 Mr. Chiu Kwokkit Assistant Commissioner of Inland Revenue, Unit 1 GPO Box 132 Hong Kong Dear Mr. Chiu Source of Profits Thank you for your letter dated 2 May 2008 ...
Submission_IFRS1
Our Ref.: C/FRSC By e-mail CommentLetters@iasb.org and by post 2 May 2007 Mr. Jeff Singleton International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Mr. Singleton ...
Submission_24Nov2005
1 24 November 2005 BY HAND Our Ref.: C/PRMC The Hon. Wong Yan Lung Secretary for Justice 4th Floor, High Block Queensway Government Offices Hong Kong Dear Mr. Wong, Hong Kong Institute of Certified Pu ...
Submission_24Nov2005
1 24 November 2005 BY HAND Our Ref.: C/PRMC The Hon. Wong Yan Lung Secretary for Justice 4th Floor, High Block Queensway Government Offices Hong Kong Dear Mr. Wong, Hong Kong Institute of Certified Pu ...
currentfinancialresources
-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10606 26 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Proposed Amendments to the C ...
m12361
-1 -BY POST AND FAX (2810 5385) Our Ref.: C/EPL, M12361 19 June 2002 SFC (Stock Market Listing Rules), 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. Attention: Corporate Fi ...
m12361
-1 -BY POST AND FAX (2810 5385) Our Ref.: C/EPL, M12361 19 June 2002 SFC (Stock Market Listing Rules), 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong. Attention: Corporate Fi ...
260302-letter
-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10606 26 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Proposed Amendments to the C ...
260302-letter
-1 -Fax no. 2523 4598 Our Ref.: C/EPS, M10606 26 March 2002 Ms. Alexa Lam SFC FRR, 12/F., Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, Hong Kong. Dear Ms. Lam, Proposed Amendments to the C ...
iasc
-1 -BY FAX AND BY POST Our Ref.: C/ACI 11 July 2000 The Secretary-General International Accounting Standards Committee 166 Fleet Street London EC4A 2DY UNITED KINGDOM Dear Sir, Issues Paper issued for ...
TFEC IR(A)(No 4) Bill 2017 (OFCs)_to website
TFEC IR(A)(No 4) Bill 2017 (OFCs)_to website By email (bc_08_16@legco.gov.hk) and by hand 5 September 2017 Our Ref.: C/TF, BH37053 Hon. Kenneth Leung Chairman, Bills Committee on Inland Revenue (Amend ...
AML_ND consultation on currency rptg system (Oct 15)2
AML_ND consultation on currency rptg system (Oct 15)2 Our Ref: C/EPLM(32)/AML, M102558 20 October 2015 Narcotics Division, Security Bureau 30/F., High Block, Queensway Government Offices 66 Queensway ...
sub_swp
1 Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 3 July 2023 Ken Siong Program and Senior Director International Ethics Standards Board for Accountants 529 Fifth Av ...
IASB-ED04-bc
Basis for Conclusions on Exposure Draft ED 4 DISPOSAL OF NON-CURRENT ASSETS AND PRESENTATION OF DISCONTINUED OPERATIONS Comments to be received by 24 October 2003ED 4 DISPOSAL OF NON-CURRENT ASSETS AN ...
update196
i Update No. 196 (Issued 24 January 2017) The following Amendments to Standards are effective for annual reporting periods beginning on or after 1 January 2016: Clarification of Acceptable Methods of ...
update067
Update No. 67 (Issued July 2009) This Update contains: • Part I -Amendments to HKFRS 2 Share-based Payment – Group Cash-settled Share-based Payment Transactions • Part II -Editorial changes Document R ...
GPOSAT_2013_EN_extracted
1 Preface The Hong Kong Institute of Certified Public Accountants ("HKICPA") was pleased to be able to discuss with the Guangdong Provincial Office of the State Administration of Taxation (& ...
update269 re
1 Update No. 269 (Issued 29 December 2021) This Update relates to the following: (i) Consequential amendments arising from the following Standards are effective for annual reporting periods beginning ...
HKFRS 17_2023
HKFRS 17 Revised February August 2022 Insurance Contracts Hong Kong Financial Reporting Standard 17 INSURANCE CONTRACTS Copyright 2 HKFRS 17 (2023) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
update073
Update No. 73 (Issued November 2009) This Update contains: • HKFRS 9 Financial Instruments Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Discard the existing p ...
sub_nar
Our Ref.: C/EC Sent electronically through the IESBA Website (www.ethicsboard.org) 18 August 2014 Ken Siong Technical Director International Ethics Standards Board for Accountants 529 Fifth Avenue, 6t ...
IESBA-COE-Submission
By e-mail 17 October 2008 Our Ref.: C/EC International Ethics Standards Board for Accountants, International Federation of Accountants, 545 Fifth Avenue, 14th Floor, New York, New York 10017, USA. For ...
Submission_IFRIC_D21
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 11 October 2007 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IFRIC D ...
hkas38
IntangibleIntangibleIntangibleIntangible IntangibleIntangibleIntangibleIntangibleIntangible AssetsAssets Assets Hong Kong Accounting Standard 38 Hong Kong Accounting Standard 38Hong Kong Accounting St ...
List_of_courses_2016
HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS List of available e-Finance courses (Verifiable CPD Learning Activity) The following courses are developed by Intuition Publishing Limited, a compan ...
TFEC IR(Amt)(No 4) Bill 2015 submission
TFEC IR(Amt)(No 4) Bill 2015 submission By email (bc_102_15@legco.gov.hk) and by hand 21 January 2016 Your Ref.: CB4/BC/2/15 Our Ref.: C/RIF, M104210 Hon. Kenneth Leung Chairman, Bills Committee on In ...
update097
i Update No. 97 (Issued 25 November 2010) This Update relates to the issuance of: Additions to HKFRS 9 Financial Instruments – Financial Liabilities Document Reference and Title Instructions Explanat ...
hkfrs162024f
HKFRS 16 Revised September 2022June 2023 Leases Hong Kong Financial Reporting Standard 16 This standard has incorporated the amendments arising from Lease Liability in a Sale and Leaseback, which will ...
update155
i Update No. 155 (Issued 7 August 2014) This Update relates to the issuance of: Agriculture: Bearer Plants (Amendments to HKAS 16 Property, Plant and Equipment and HKAS 41 Agriculture) Document Refer ...
1221H_DC order edited
* q, . , IN THE MATTER OF A Complaint Inade under Section 34(IA) of the ProfiassionalAccountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...
update174
i Update No. 174 (Issued 29 September 2015) This Update relates to the publication of: Effective Date of HKFRS 15 Revenue from Contracts with Customers Document Reference and Title Instructions Expla ...
hkfrs4
Insurance Contracts Hong Kong Financial Reporting Standard 4 HKFRS 4 Revised July 2021September 2022 INSURANCE CONTRACTS Copyright 2 HKFRS 4 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Ce ...
gpltb-meeting-notes-en
Meeting notes The Guangdong Provincial Local Taxation Bureau and The Hong Kong Institute of Certified Public Accountants 2014 This material is intended for use of Institute members and students and Ta ...
ed_isme
Methodology for Enhancing the International Applicability of the SASB Standards and SASB Standards Taxonomy Updates Comments to be received by 9 August 2023 May 2023 Exposure Draft IFRS Sustainability ...