Important
Notice

The Hong Kong Institute of Certified Public Accountants announced that from Wednesday 15 July 2020 until further notice, the closure of the library facilities and the adjustment of the services hours of the counter on the 27th floor from 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon).


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Financial Reporting

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment:

Please click here to read the archives.

 

Date Title Comments due by 
17 July 2020

Invitation to Comment on Exposure Draft Proposed Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5)

 

with link to

16 October 2020
23 March 2020

Invitation to Comment on IASB Discussion Paper DP/2020/1 Business Combinations–Disclosures, Goodwill and Impairment

 

with link to

(IASB's comment due date extended to 31 December 2020)

 

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 6 October 2020.

 7 August 2020

(Comment due date extended

to 14 November 2020)

31 January 2020

Invitation to Comment on IASB Request for Information: Comprehensive Review of the IFRS for SMEs Standard

with link to

 
Alternatively, if you do not have sufficient capacity or resources to submit a comment letter, you can still share your views by joining the institute’s roundtable or responding directly to the IASB using the IASB’s online survey.

 

(IASB's comment due date extended to 27 October 2020)

 12 June 2020

(Comment due date extended

to 11 September 2020)

19 December 2019

Invitation to Comment on IASB Exposure Draft ED/2019/7 General Presentation and Disclosures

 

with link to

(IASB's comment due date extended to 30 September 2020)

 22 May 2020

(Comment due date extended

to 21 August 2020)

     

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

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