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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 *
 23 May 2019 Invitation to Comment on IASB Exposure Draft ED/2019/2 Annual Improvements to IFRS Standards 2018-2020

 

with link to

(IASB's comment due date is 20 August 2019)

22 July 2019
 7 May 2019

Invitation to Comment on IASB Exposure Draft ED/2019/1 Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)

 

with link to

(IASB's comment due date is 17 June 2019)

 3 June 2019
18 October 2018

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

 

18 February 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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