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 *
20 December 2018	Invitation to Comment on IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37) with link to Exposure Draft Press Release (IASB's comment due date is 15 April 2019)	8 March 2019
18 October 2018	Request for Information: Post-implementation Review of Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard Roundtable discussion: 8 January 2019	18 February 2019
Comments may be sent by mail, fax or email to: Standard Setting Department Hong Kong Institute of Certified Public Accountants 37^th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Fax number: (852) 2865 6776 Email address: commentletters@hkicpa.org.hk

Date

Title

Comments due by *

20 December 2018

Invitation to Comment on IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37)

with link to

(IASB's comment due date is 15 April 2019)

8 March 2019

18 October 2018

Request for Information: Post-implementation Review of Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard

Roundtable discussion: 8 January 2019

18 February 2019

Comments may be sent by mail, fax or email to:

Standard Setting Department
Hong Kong Institute of Certified Public Accountants
37^th Floor, Wu Chung House
213 Queen's Road East
Wanchai, Hong Kong

Fax number: (852) 2865 6776

Email address: commentletters@hkicpa.org.hk