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Financial Reporting

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

Please click here to read the archives.

 

Date Title Comments due by 
2 June 2023

Invitation to Comment on IASB Exposure Draft International Tax Reform—Pillar Two Model Rules—Proposed Amendments to the IFRS for SMEs Accounting Standard

with link to:

(IASB's comment due date is 17 July 2023)

 23 June 2023
31 May 2023 

Invitation to Comment on IASB Request for Information: Post-Implementation Review of IFRS 9 - Impairment

 

with link to

(IASB’s comment due date is 27 September 2023)

18 August 2023 
23 March 2023 Invitation to Comment on IASB Exposure Draft Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7)

 

with link to

(IASB’s comment due date is 19 July 2023)

12 June 2023

Comments may be sent by mail, fax or email to:

 

Standard Setting Department
Hong Kong Institute of Certified Public Accountants
37th Floor, Wu Chung House
213 Queen's Road East
Wanchai, Hong Kong

Fax number: (852) 2865 6603

Email address: commentletters@hkicpa.org.hk

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