Important
Notice

Member services

 

The Hong Kong Institute of Certified Public Accountants announced the re-implementation of its precautionary measures, from Wednesday 25 March 2020 onwards until further notice, to close library facilities and to adjust the services hours of counter on the 27th floor to 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon).

 

CPD and sports and recreation events

 

Face-to-face CPD events will be replaced by webinars. Sports and recreation activities will be cancelled.  Participants will receive further information via email.

 

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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Exposure Draft 2006

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment:

 

DateTitleComments due by *

13 December 2006

Invitation to Comment on IASB Discussion Paper on Fair Value Measurements

 

with links to:

Consultation ended
15 September 2006

Invitation to Comment on IFRIC Draft Interpretation: D20 Customer Loyalty Programmes

 

with links to:

Consultation ended
4 Septembr 2006

Invitation to Comment on IFRIC Draft Interpretation: D19 - IAS 19 The Asset Ceiling Availability Of Economic Benefits And Minimum Funding Requirements

 

with links to:

Consultation ended
28 July 2006

Invitation to Comment on IASB Discussion Paper on Preliminary Views on an improved Conceptual Framework for Financial Reporting - The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information

 

with links to:

Consultation ended
30 June 2006

Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements - Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation

 

with links to:

Consultation ended
2 June 2006

Invitation to Comment on IASB Exposure Draft of Proposed Amendments to IAS 23 Borrowing Costs

 

with links to:

Consultation ended
17 May 2006

Invitation to Comment on IASC Foundation's Consultation Document - Due Process of The International Financial Reporting Interpretations Committee Draft Handbook

 

with links to:

Consultation ended
24 March 2006

Invitation to Comment on IASB Exposure Draft of proposed Amendments to IAS 1 Presentation of Financial Statements

 

with links to:

Consultation ended
24 February 2006

Invitation to Comment on IASB Exposure Draft of proposed Amendments to IFRS 2 Share-based Payment - Vesting Conditions and Cancellations

 

with links to:

Consultation ended
1 February 2006

Invitation to Comment on IASB Exposure Draft: ED 8 Operating Segments

 

with links to:

Consultation ended

 

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