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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 
10 January 2023 

Invitation to Comment on IASB Exposure Draft International Tax Reform—Pillar Two Model Rules (Proposed amendments to IAS 12)

with link to:

(IASB's comment due date is 10 March 2023)

8 February 2023
8 December 2022 

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions
 
with link to

 

(IFRS Interpretations Committee's comment due date is 6 February 2023)

 9 January 2023
9 September 2022

Invitation to Comment on IASB Exposure Draft Third edition of the IFRS for SMEs Accounting Standard

 

with link to


(IASB's comment due date is 7 March 2023)

 

16 January 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 6776

Email address: commentletters@hkicpa.org.hk

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