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  • In considering the unforeseen circumstances in Hong Kong and safety issues these entail, the Institute has decided to call off the Cross-straits, Hong Kong and Macau Accounting Profession Conference 2019 which was scheduled to be held on 27-28 October 2019 at the Kowloon Shangri-la Hotel. We are closely monitoring and reviewing the situation and any further announcements about rescheduling the Conference will be made in due course.
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Exposure Draft 2013

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

 

DateTitle
17 December 2013

Invitation to Comment on IASB Exposure Draft of Annual Improvements to IFRSs 2012-2014 Cycle

 

with links to

(IASB's comment due date is 13 March 2014)

Consultation ended
4 December 2013

Invitation to Comment on IASB Exposure Draft of Equity Method in Separate Financial Statements

 

with links to

(IASB's comment due date is 3 February 2014)

Consultation ended
8 October 2013

Invitation to Comment on IASB Exposure Draft of IFRS for SMEs

 

with links to

(IASB's comment due date is 3 March 2014)

Consultation ended
19 August 2013

Limited Invitation to Comment on Consultation Draft of Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Revised)

 

with links to

Consultation ended
19 July 2013

Invitation to Comment on IASB Discussion Paper of Conceptual Framework

 

with links to

(IASB's comment due date is 14 January 2014)

Consultation ended
28 June 2013

Invitation to Comment on IASB Exposure Draft of Agriculture: Bearer Plants (Proposed Amendments to IAS 16 and IAS 41)

 

with link to 

(IASB's comment due date is 28 October 2013)

 

Consultation ended
24 June 2013

Invitation to Comment on IASB Exposure Draft of Insurance Contracts

 

with link to

(IASB's comment due date is 25 October 2013)

 

Consultation ended
22 May 2013

Invitation to Comment on IASB Exposure Draft of Lease

with link to

(IASB's comment due date is 13 September 2013)

Consultation ended
30 Aprill 2013

Invitation to Comment on IASB Exposure Draft of Regulatory Deferral Accounts

 

with links to

(IASB's comment due date is 4 September 2013)

Consultation ended
3 April 2013

Invitation to Comment on IASB Request for Information Rate Regulation


with link to

(IASB's comment due date is 30 May 2013)

Consultation ended
27 March 2013

Invitation to Comment on IASB Exposure Draft of Defined Benefit Plans: Employee Contributions (Proposed Amendments to IAS 19)

 

with link to

(IASB's comment due date is 25 July 2013)

Consultation ended
8 March 2013

Invitation to Comment on IASB Exposure Draft of Financial Instruments: Expected Credit Losses

 

with link to

(IASB's comment due date is 5 July 2013)

Consultation ended
1 March 2013

Invitation to Comment on IASB Exposure Draft of Novation of Derivatives and Continuation of Hedge Accounting (Proposed Amendments to IAS 39 and IFRS 9)

with link to

 (IASB's comment due date is 2 April 2013)

Consultation ended
6 February 2013

Invitation to Comment on IVSC Exposure Draft Amendments to the International Valuation Standards
 

with link to

(IVSC's comment due date is 30 April 2013)

Consultation ended

6 February 2013

Invitation to Comment on IVSC Discussion Paper Valuation of Liabilities
 

with link to

(IVSC's comment due date is 30 April 2013)

Consultation ended

21 January 2013

Invitation to Comment on IASB Exposure Draft of Recoverable Amount Disclosures for Non-Financial Assets (Proposed Amendments to IAS 36)

 

with link to

 (IASB's comment due date is 19 March 2013)

 

 

 

Consultation ended
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