Financial Reporting

Invitation to comment on IFRS Interpretations Committee Tentative Agenda Decisions
 
with link to

• Sale of Equity Investments Measured at Fair Value through Other Comprehensive Income (IFRS 9)
• Assets that Generate a Return Individually and Largely Independently of an Entity’s Other Resources (IFRS 18)
• Estimating Residual Value (IAS 16)

(IFRS Interpretations Committee's comment due date is 30 November 2026)

Invitation to comment on the IASB Request for Information Post-implementation Review of IFRS 9 and IFRS 7 Hedge Accounting Requirements 

with link to

• Request for Information
• IASB's Press release

(IASB’s comment due date is 26 January 2027)  

Invitation to Comment on the IFRS Foundation Exposure Draft Proposed Targeted Amendments to the IFRS Foundation Constitution

with links to

• Exposure Draft: Proposed Targeted Amendments to the IFRS Foundation Constitution

(IFRS Foundation comment due date: 16 November 2026)

Comments can be sent by email to commentletters@hkicpa.org.hk