Financial Reporting

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)

Invitation to Comment on IASB Exposure Draft on Business Combinations—Disclosures, Goodwill and Impairment - Proposed amendments to IFRS 3 and IAS 36

with link to

• Exposure Draft
• Basis for Conclusions
• Introductory video
• Snapshot
• Press release

(IASB’s comment due date is 15 July 2024)

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 27 May 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