Financial Reporting

Invitation to Comment on IASB Request for Information: Post-implementation Review of IFRS 9―Classification and Measurement 

with link to

• Request for Information
• Press release

(IASB's comment due date is 28 January 2022)

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 16 November 2021

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

with link to

• Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9 Financial Instruments)
• Demand Deposits with Restrictions on Use (IAS 7 Statement of Cash Flows)

(IFRS Interpretations Committee's comment due date is 25 November 2021)

Invitation to Comment on IASB Exposure Draft ED/2021/7 Subsidiaries without Public Accountability: Disclosures

with link to 

• Exposure Draft
• Basis for Conclusions
• Snapshot 
• Press release

(IASB's comment due date is 31 January 2022)

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 4 November 2021.

Invitation to Comment on IASB Exposure Draft ED/2021/6 Management Commentary

with link to 

• Exposure Draft
• Basis for Conclusions
• Snapshot 
• Press release

(IASB's comment due date is 23 November 2021)

Invitation to Comment on IASB Exposure Draft ED/2021/3 Disclosure Requirements in IFRS Standards-A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)

with link to

• Exposure Draft
• Snapshot
• Press release

(IASB's comment due date extended to 12 January 2022)

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