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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 
4 October 2021

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

 

with link to

(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

3 December 2021
24 September 2021

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

 

with link to

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

22 October 2021
27 July 2021

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

 

with link to 

(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.

17 December 2021
31 May 2021

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

 

with link to 

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

8 October 2021
29 March 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

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

Comment due date extended to 26 November 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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