Financial Reporting

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)

Invitation to Comment on IASB Exposure Draft Risk Mitigation Accounting 

 
with link to

• Exposure Draft Risk Mitigation Accounting – Proposed amendments to IFRS 9 and IFRS 7
• Basis for Conclusions on Exposure Draft Risk Mitigation Accounting
• Illustrative Examples and Implementation Guidance on Exposure Draft Risk Mitigation Accounting
• IASB’s press release

An Outreach Event jointly hosted by the HKICPA and the IASB is scheduled for 5 March 2026. Please refer to the flyer for details.

To assess the impact of the Exposure Draft, the HKICPA is conducting a survey on current practices in dynamic interest rate risk management and macro hedge accounting in Hong Kong. Please click here to complete the survey, which is due by 31 March.

Additional resources:

• Snapshot of the Exposure Draft Risk Mitigation Accounting
• Request for fieldwork on the proposed risk mitigation accounting model
• Video resources: Risk Mitigation Accounting

(IASB’s comment due date extended to 30 November 2026)

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