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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 2008

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

 

DateTitleComments due by *

31 December 2008

Invitation to comment on IASB Exposure Draft of Proposed Amendments to IFRIC 9 and IAS 39 – Embedded Derivatives

 

with links to:

Consultation ended

31 December 2008

Invitation to comment on IASB Exposure Draft of Proposed Amendments to IFRS 7 – Investments in Debt Instruments

 

with links to:

Consultation ended

10 November 2008

Invitation to comment on IASB Exposure Draft of Proposed Amendments to IFRS 5 - Discontinued Operations

with links to:
Consultation ended
10 November 2008

Invitation to comment on IASB Exposure Draft of Proposed Amendments to IFRS 1 - Additional Exemptions for First-time Adopters

  

with links to:

Consultation ended
10 November 2008

Invitation to comment on IASB Exposure Draft of Proposed Amendments to IFRS 7 - Improving Disclosures about Financial Instruments

 

with links to:

  • IASB Exposure Draft
  • IASB's Press release
  •      ASB's comment due date is 23 January 2009)

    Consultation ended
    10 November 2008

    Invitation to comment on IASB Discussion Paper on Preliminary Views on Financial Statement Presentation

     

    with links to:

  • IASB Discussion Paper
  • IASB's Press release
  •      (IASB's comment due date is 14 April 2009)

    Consultation ended
    5 September 2008

    Invitation to Comment on IASB Exposure Draft of Proposed Amendments
    to IAS 33 - Simplifying Earnings per Share

     

    with links to:

  • IASB Exposure Draft
  • IASB's Press release
  •      (IASB's comment due date is 5 December 2008)

    Consultation ended
    5 September 2008

    Invitation to Comment on IASB Exposure Draft of Proposed Improvements
    to IFRSs (Second set)

     

    with links to:

  • IASB Exposure Draft
  • IASB's Press release
  •      (IASB's comment due date is 7 November 2008)

    Consultation ended
    31 July 2008

    Invitation to Comment on IASC Foundation Discussion Document of Review of the Constitution: Public Accountability and the Composition of the IASB - Proposals for Change

     

    with links to:

  • IASB Discussion Document
  • IASB's Press release
  •      (IASB's comment due date is 20 September 2008)

    Consultation ended
    9 July 2008

    Invitation to Comment on IASB Exposure Draft of An improved Conceptual Framework for Financial Reporting: Chapter 1: The Objective of Financial Reporting and Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information

     

    with links to:

  • IASB Exposure Draft
  • IASB's Press release
  •      (IASB's comment due date is 29 September 2008)

    Consultation ended
    9 July 2008

    Invitation to Comment on IASB Discussion Paper on Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Reporting Entity

     

    with links to:

  • IASB Discussion Paper
  • IASB's Press release
  •      (IASB's comment due date is 29 September 2008)

    Consultation ended
    30 May 2008

    Exposure Draft of Proposed Amendments to Small and Medium-Sized Entity Financial Reporting Framework (SME-FRF) and Proposed Sections of Small and Medium-Sized Entity Financial Reporting Standard (SME-FRS)

     

    with links to:

    Consultation ended
    26 May 2008

    Consultation Paper on Financial Reporting by Private Companies

     

    with links to:

    Consultation ended
    14 May 2008

    Invitation to Comment on IASB Discussion Paper on Preliminary Views on Amendments to IAS 19 Employee Benefits

     

    with links to:

  • IASB Discussion Paper
  • IASB's Press release
  •      (IASB's comment due date is 26 September 2008)

    Consultation ended
    14 May 2008

    Invitation to Comment on IASB Discussion Paper on Reducing Complexity in Reporting Financial Instruments

     

    with links to:

         (IASB's comment due date is 19 September 2008)

    Consultation ended
    8 April 2008

    Invitation to Comment on IASB Discussion Paper on Financial Instruments with Characteristics of Equity

     

    with links to:

  • IASB Discussion Paper
  • FASB Preliminary Views
  • IASB's Press release
  •      (IASB's comment due date is 5 September 2008)

    Consultation ended
    28 January 2008

    Invitation to Comment on IFRIC Draft Interpretation: D23 Distributions of Non-cash Assets to Owners

     

    with links to:

  • IFRIC Draft Interpretation: D23
  • IASB's Press release
  •      (IFRIC's comment due date is 25 April 2008)

    Consultation ended
    28 January 2008

    Invitation to Comment on IFRIC Draft Interpretation: D24 Customer Contributions

     

    with links to:

  • IFRIC Draft Interpretation: D24
  • IFRIC's Press release
  •      (IFRIC's comment due date is 25 April 2008)

    Consultation ended

     

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