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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
20 June 2024

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decision

with link to

(IFRS Interpretations Committee's comment due date is 19 August 2024)

19 July 2024 
9 May 2024 Invitation to Comment on IASB Exposure Draft on Contracts for Renewable Electricity - Proposed amendments to IFRS 9 and IFRS 7 


with link to

• Exposure Draft
• Press release


(IASB’s comment due date is 7 August 2024)

5 July 2024
3 April 2024

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

with link to

Exposure Draft
Press release


(IASB’s comment due date is 31 July 2024)

25 June 2024

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: