Important
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In view of the stabilizing coronavirus situation in Hong Kong, the Hong Kong Institute of Certified Public Accountants announced resumption of the library facilities and normal services hours of counter on the 27th floor with effect from 4 May 2020 (Monday).

 

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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Comment Letters

Comment letters received on IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Advance Consideration (Due date : 11 Decembr 2015)

 

Letter Organisation / Submitter Date Received
CL1: Financial Services and The Treasury Bureau 30 October 2015
CL2: Official Receiver's Office 3 December 2015
CL3: Inland Revenue Department 9 December 2015
CL4: Office of the Commissioner of Insurance 10 December 2015
CL5: The DTC Association 11 December 2015
CL6: The Hong Kong Association of Banks 28 December 2015
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