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: Exposure Draft Press release (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 Request for information Press release (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 Exposure Draft Snapshot Press release (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 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