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Exposure Draft 2015

 

DateTitle
11 December 2015

Invitation to Comment on IASB Exposure Draft ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Proposed amendments to IFRS 4)

 

with link to

(IASB's comment due date is 8 February 2016)

Consultation ended
1 December 2015

Invitation to Comment on IASB Exposure Draft ED/2015/9 Transfers of Investment Property (Proposed amendment to IAS 40)

 

with link to

(IASB's comment due date is 18 March 2016)

Consultation ended
1 December 2015

Invitation to Comment on IASB Exposure Draft ED/2015/10 Annual Improvements to IFRSs 2014-2016 Cycle

 

with link to

(IASB's comment due date is 17 February 2016)

Consultation ended
5 November 2015

Invitation to Comment on IASB Exposure Draft ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements

 

with link to

(IASB's comment due date is 26 February 2016)

Consultation ended
23 October 2015

Invitation to Comment on IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Advance Consideration

 

with link to

(IASB's comment due date is 19 January 2016

Consultation ended
23 October 2015

Invitation to Comment on IASB Draft IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments

 

with link to

(IASB's comment due date is 19 January 2016)

Consultation ended
18 August 2015

Invitation to Comment on IASB Request For Views 2015 Agenda Consultation

 

with link to

(IASB's comment due date is 31 December 2015)

Consultation ended
2 June 2015

Invitation to Comment on IASB Exposure Drafts
ED/2015/3 Conceptual Framework for Financial Reporting and ED/2015/4 Updating References to the Conceptual Framework

 

with link to

(IASB's comment due date is 26 October 2015)

Consultation ended
3 August 2015

Invitation to Comment on IASB Exposure Draft ED/2015/6 Clarifications to IFRS 15

 

with link to

(IASB's comment due date is 28 October 2015)

Consultation ended
19 June 2015

Invitation to Comment on IASB Exposure Draft ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14)

 

with link to

(IASB's comment due date is 19 October 2015)

Consultation ended
14 August 2015

Invitation to Comment on IASB Exposure Draft ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28

 

with link to

(IASB's comment due date is 9 October 2015)

Consultation ended
22 May 2015

Invitation to Comment on IASB ED/2015/2 Effective Date of IFRS 15 (Proposed amendments to IFRS 15)

 

with link to

(IASB's comment due date is 3 July 2015)

Consultation ended
12 February 2015

Invitation to Comment on IASB Exposure Draft ED/2015/1 Classification of Liabilities (proposed amendments to IAS 1)

 

with link to

(IASB's comment due date is 10 June 2015)

Consultation ended
16 January 2015

Invitation to Comment on ED of Accounting Bulletin 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622

 

with link to

Consultation ended
6 January 2015

Invitation to Comment on Amendments to Preface to Hong Kong Financial Reporting Standards
 

with link to

Consultation ended
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