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In view of the stabilizing coronavirus situation in Hong Kong, the Hong Kong Institute of Certified Public Accountants announced resumption of the library facilities and normal services hours of counter on the 27th floor with effect from 4 May 2020 (Monday).

 

For the latest advice, guidance and other updates, from the Institute, regulators and other bodies, please visit our regularly-updated COVID-19 – CPA Information Centre 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 
6 May 2020

Invitation to Comment on IASB Exposure Draft ED/2020/3 Classification of Liabilities as Current or Non-current—Deferral of Effective Date (Proposed amendment to IAS 1)

 

with link to 

(IASB's comment due date is 3 June 2020)

25 May 2020
14 April 2020

Invitation to Comment on IASB Exposure Draft ED/2020/1 Interest Rate Benchmark Reform – Phase 2: Proposed Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16

 

with link to

(IASB's comment due date is 25 May 2020)

 

 8 May 2020
23 March 2020

Invitation to Comment on IASB Discussion Paper DP/2020/1 Business Combinations–Disclosures, Goodwill and Impairment

 

with link to

(IASB's comment due date extended to 31 December 2020)

 7 August 2020

(Comment due date extended

to 14 November 2020)

31 January 2020

Invitation to Comment on IASB Request for Information: Comprehensive Review of the IFRS for SMEs Standard

with link to

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

 

(IASB's comment due date extended to 27 October 2020)

 12 June 2020

(Comment due date extended

to 11 September 2020)

19 December 2019

Invitation to Comment on IASB Exposure Draft ED/2019/7 General Presentation and Disclosures

 

with link to

(IASB's comment due date extended to 30 September 2020)

 22 May 2020

(Comment due date extended

to 21 August 2020)

     

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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