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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 *
20 December 2018

Invitation to Comment on IASB Exposure Draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (Proposed Amendments to IAS 37)


with link to

(IASB's comment due date is  15 April 2019)

 8 March 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: