Exposure Draft 2013

Invitation to Comment on IASB Exposure Draft of Annual Improvements to IFRSs 2012-2014 Cycle

with links to

• IASB Exposure Draft
• IASB Press Release

(IASB's comment due date is 13 March 2014)

Invitation to Comment on IASB Exposure Draft of Equity Method in Separate Financial Statements

with links to

• IASB Exposure Draft
• IASB Press Release

(IASB's comment due date is 3 February 2014)

Invitation to Comment on IASB Exposure Draft of IFRS for SMEs

with links to

• IASB Snapshot
• IASB Exposure Draft
• IASB Press Release

(IASB's comment due date is 3 March 2014)

Limited Invitation to Comment on Consultation Draft of Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard (Revised)

with links to

• Comment letters received
• HKICPA Consultation Draft 
• HKICPA Consultation Draft (Clean copy for reference)

Invitation to Comment on IASB Discussion Paper of Conceptual Framework

with links to

• IASB Snapshot
• IASB Discussion Paper
• IASB Press Release

(IASB's comment due date is 14 January 2014)

Invitation to Comment on IASB Exposure Draft of Agriculture: Bearer Plants (Proposed Amendments to IAS 16 and IAS 41)

with link to 

• IASB Exposure Draft
• IASB Press Release

(IASB's comment due date is 28 October 2013)

Invitation to Comment on IASB Exposure Draft of Insurance Contracts

with link to

• IASB Snapshot
• IASB Exposure Draft
• IASB Basis for Conclusions
• IASB Illustrative Examples
• IASB Press Release

(IASB's comment due date is 25 October 2013)

Invitation to Comment on IASB Exposure Draft of Lease

with link to

• IASB Snapshot
• IASB Exposure Draft
• IASB Basis for Conclusions
• IASB Illustrative Examples
• IASB Press Release

(IASB's comment due date is 13 September 2013)

Invitation to Comment on IASB Exposure Draft of Regulatory Deferral Accounts

with links to

• IASB Snapshot
• IASB Exposure Draft
• IASB Press Release

(IASB's comment due date is 4 September 2013)

Invitation to Comment on IASB Request for Information Rate Regulation

with link to

• IASB Request for Information
• IASB Press Release

(IASB's comment due date is 30 May 2013)

Invitation to Comment on IASB Exposure Draft of Defined Benefit Plans: Employee Contributions (Proposed Amendments to IAS 19)

with link to

• IASB Exposure Draft
• IASB Press Release

(IASB's comment due date is 25 July 2013)

Invitation to Comment on IASB Exposure Draft of Financial Instruments: Expected Credit Losses

with link to

• IASB Snapshot
• IASB Exposure Draft
• IASB Press Release

(IASB's comment due date is 5 July 2013)

Invitation to Comment on IASB Exposure Draft of Novation of Derivatives and Continuation of Hedge Accounting (Proposed Amendments to IAS 39 and IFRS 9)

with link to

• IASB Exposure Draft
• IASB Press Release 

 (IASB's comment due date is 2 April 2013)

Invitation to Comment on IVSC Exposure Draft Amendments to the International Valuation Standards
 

with link to

• IVSC Exposure Draft

(IVSC's comment due date is 30 April 2013)

Consultation ended

Invitation to Comment on IVSC Discussion Paper Valuation of Liabilities
 

with link to

• IVSC Exposure Draft

(IVSC's comment due date is 30 April 2013)

Consultation ended