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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
5 December 2024

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

with link to

(IFRS Interpretations Committee's comment due date is 3 February 2025)

2 January 2025
14 November 2024

Invitation to Comment on IASB Exposure Draft Provisions—Targeted Improvements—Proposed amendments to IAS 37 

 

with link to

 

(IASB’s comment due date is 12 March 2025) 

28 January 2025
20 September 2024 Invitation to Comment on the IASB Exposure Draft Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x) 
 

with link to

(IASB’s comment due date is 20 January 2025)

 

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 19 November 2024.

 29 November 2024

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 6603

Email address: commentletters@hkicpa.org.hk

 
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