2021

Tentative agenda decision – Demand Deposits with Restrictions on Use (IAS 7 Statement of Cash Flows)

• Comment letters received

IASB Exposure Draft ED/2021/08 Initial Application of IFRS 17 and IFRS 9 – Comparative information

• Comment letters received

IASB Request for Information Third Agenda Consultation

• Comment letters received

IASB Discussion Paper DP/2020/2 Business Combinations under Common Control

• Comment letters received
• Meeting summaries:
  • Meeting with Business Combinations and Reporting Entity Advisory Panel
  • Meeting with Investment Circular Reporting Sub-Committee
  • HKICPA roundtable discussion

IASB Exposure Draft ED/2021/1 Regulatory Assets and Regulatory Liabilities 

• Comment letters received

IFRS Foundation Exposure Draft Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards

• Comment letters received
             

IASB Request for Information Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities

• Comment letters received
• Meeting summary:

  • Meeting with the SMPC Working Group on Technical Issues

  • Meeting with Business Combinations and Reporting Entity Advisory Panel
  • HKICPA Roundtable Discussion

IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback – Proposed amendment to IFRS 16 

• Comment letters received
• Meeting summary

IASB Exposure Draft ED/2021/2 Covid-19-Related Rent Concessions beyond 30 June 2021 – Proposed amendment to IFRS16

• Comment letters received
• Meeting summary