Important
Notice
  • In view of the unforeseen circumstances, the Young Members Conference scheduled for 23 November will be postponed until further notice.

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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 *
30 September 2019

 

with link to 

31 January 2020

 2 August 2019

Invitation to Comment On IASB Exposure Draft ED/2019/6 Disclosure of Accounting Policies

 

with link to 

(IASB's comment due date is 29 November 2019)

 11 October 2019
 25 July 2019 Invitation to Comment on IASB Exposure Draft ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a Single Transaction
 

with link to 

(IASB's comment due date is 14 November 2019)

 14 October 2019
 5 June 2019

Invitation to Comment on IASB Exposure Draft ED/2019/3 Reference to the Conceptual Framework (Proposed amendments to IFRS 3)

 

with link to

 

(IASB's comment due date is 27 September 2019)

 23 August 2019
     

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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