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 Exposure Draft Press Release (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 Exposure Draft Press Release (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 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