Exposure Draft 2014

Invitation to Comment on IASB Exposure Draft of Disclosure Initiative (Proposed Amendments to IAS 7)

with link to

• Exposure Draft
• Press Release

(IASB's comment due date is 17 April 2015)

Invitation to Comment on IASB Exposure Draft of Classification and Measurement of Share-based Payment Transactions (Proposed Amendments to IFRS 2)

with link to

• Exposure Draft
• Press Release

(IASB's comment due date is 25 March 2015)

Invitation to Comment on IASB Discussion Paper of Reporting the Financial Effects of Rate Regulation

with links to

• IASB Snapshot
• IASB Discussion Paper
• IASB Press Release

(IASB's comment due date is 15 January 2015)

Invitation to Comment on IASB Exposure Draft of Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value (Proposed Amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13)

with link to

• Exposure Draft
• Press Release

(IASB's comment due date is 16 January 2015)

Invitation to Comment on IASB Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Proposed Amendments to IAS 12)

with link to

• Exposure Draft
• Press Release

(IASB's comment due date is 15 January 2015)

Invitation to Comment on IASB Discussion Paper of Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging

with links to

• IASB Snapshot
• IASB Discussion Paper
• IASB Press Release

(IASB's comment due date is 17 October 2014)

Invitation to Comment on IASB Exposure Draft of Investment Entities: Applying the Consolidation Exception (Proposed Amendments to IFRS 10 and IAS 28)

with link to

• Exposure Draft
• Press Release

(IASB's comment due date is 15 September 2014)

Invitation to Comment on IASB Exposure Draft of Disclosure Initiative (Proposed Amendments to IAS 1)

with link to

• Exposure Draft
• Press Release

(IASB's comment due date is 23 July 2014)

Invitation to Comment on IASB Request for Information Post-Implementation Review: IFRS 3 Business Combinations

with links to

• IASB Request for Information
• IASB Press Release

(IASB's comment due date is 30 May 2014)

Invitation to Comment on Exposure Draft of Accounting Bulletin 5 Guidance for the Preparation of a Business Review under the Hong Kong Companies Ordinance Cap.622

with link to

• Comment letters received
• Exposure Draft