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
30 November 2023	Invitation to Comment on IASB Exposure Draft on Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1 with link to Exposure Draft Basis for Conclusions Illustrative Examples and Implementation Guidance Snapshot A short video presented by Mr. Zach Gast, IASB member Press release (IASB’s comment due date is 29 March 2024)	19 February 2024
Comments may be sent by mail, fax or email to: Standard Setting Department Hong Kong Institute of Certified Public Accountants 37^th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Fax number: (852) 2865 6603 Email address: commentletters@hkicpa.org.hk

Date

Title

Comments due by

30 November 2023

Invitation to Comment on IASB Exposure Draft on Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1

with link to

Exposure Draft
Basis for Conclusions
Illustrative Examples and Implementation Guidance
Snapshot
A short video presented by Mr. Zach Gast, IASB member
Press release

(IASB’s comment due date is 29 March 2024)

19 February 2024

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

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

Fax number: (852) 2865 6603

Email address: commentletters@hkicpa.org.hk