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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  
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 is 21 October 2021)

 31 August 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
10 December 2020

Invitation to Comment on IASB Request for Information Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12

 

with link to

(IASB's comment due date is 10 May 2021)

 

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 8 April 2021.

1 April 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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