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: Exposure Draft Press release (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 Definition of a Lease-Substitution Rights (IFRS 16 Leases) (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 Exposure Draft Basis for Conclusions and Illustrative Financial Statements Snapshot Questions and Answers Press release (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 37^th Floor, Wu Chung House 213 Queen's Road East Wanchai, Hong Kong Fax number: (852) 2865 6776 Email address: commentletters@hkicpa.org.hk