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Members and Qualification Programme students are encouraged to complete the survey on the further reform of regulatory regime of accounting profession. More information on the Reform webpage.

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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  
21 June 2021

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

 

with link to 

 (IFRS Interpretations Committee's comment due date is 16 August 2021)
23 July 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
3 May 2021

Invitation to Comment on IFRS Exposure Draft on Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards

 

with link to 

(IASB's comment due date is 29 July 2021)

2 July 2021
21 April 2021

Invitation to Comment on IASB Exposure Draft ED/2021/4 Lack of Exchangeability

 

with link to 

 

(IASB's comment due date is 1 September 2021)

 30 July 2021
31 March 2021

Invitation to Comment on IASB Request for Information Third Agenda Consultation

 

with link to

(IASB's comment due date is 27 September 2021)

 

Alternatively, if you do not have sufficient capacity or resources to submit a comment letter, you can still share your views by responding directly to the IASB using the IASB’s online survey.

 10 August 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
29 January 2021

Invitation to Comment on IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities

 

with link to

( IASB's comment due date extended to 30 July 2021)

Comment due date extended to 30 June 2021

8 December 2020

Invitation to Comment on IASB Discussion Paper DP/2020/2 Business Combinations under Common Control

 

with link to

(IASB's comment due date is 1 September 2021)

 

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 11 May 2021.

 5 July 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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