Important
Notice

Updated arrangement for library facilities

In light of further sign of stabilization of the local coronavirus situation, the Hong Kong Institute of Certified Public Accountants announced the reopening of the library facilities with effect from 18 February 2021 (Thursday).

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Exposure Draft 2020

 

Date Title
7 October 2020

Invitation to Comment on IFRS Foundation Consultation Paper on Sustainability Reporting

with link to

(IFRS Foundation's comment due date is 31 December 2020)     

  Consultation ended
17 July 2020 Invitation to Comment on Exposure Draft Proposed Amendments to Accounting Guideline 5 Merger Accounting for Common Control Combinations (AG 5)

 

with link to

 Consultation ended
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)

 Consultation ended
27 April 2020

Invitation to Comment on IASB Exposure Draft ED/2020/2 Covid-19-Related Rent Concessions (Exposure Draft of a proposed amendment to IFRS 16)
 
with link to 

(IASB's comment due date is 8 May 2020)

 Consultation ended
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)

 Consultation ended
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)

 

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 6 October 2020.

 Consultation ended
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)

  Consultation ended
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