Comment Letters
Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions:
Determining and Accounting for Transaction Costs (IFRS 9 Financial Instruments)
Embedded Prepayment Option (IFRS 9 Financial Instruments)
Updates to Committee’s agenda decisions for IFRS 18 Presentation and Disclosure in Financial Statements
(Due date: 25 August 2025)
| Letter | Organisation / Submitter | Date Received |
|---|---|---|
| CL1: | Financial Services and the Treasury Bureau | 11 July 2025 |
| CL2: | Inland Revenue Department | 8 August 2025 |
| CL3: |
The DTC Association | 25 August 2025 |
| CL4: |
Insurance Authority | 25 August 2025 |
