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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  
29 January 2021

Invitation to Comment on IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities

 

with link to

(IASB's comment due date is 30 June 2021)

31 May 2021
11 December 2020

Invitation to Comment on IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback 

 

with link to

(IASB's comment due date is 29 March 2021)

10 March 2021
10 December 2020

Invitation to Comment on IASB Request for Information Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12

 

with link to

(IASB's comment due date is 10 May 2021)

 

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 8 April 2021.

1 April 2021

8 December 2020

Invitation to Comment on IASB Discussion Paper DP/2020/2 Business Combinations under Common Control

 

with link to

(IASB's comment due date is 1 September 2021)

 5 July 2021

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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