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Comment Letters

Invitation to comment on the IASB Exposure Draft Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Proposed amendments to IAS 28)

(Due date: 16 March 2026)

Letter Organisation / Submitter Date Received
CL1: Inland Revenue Department
10 March 2026
CL2: The DTC Association 16 March 2026
CL3:
Insurance Authority 17 March 2026
CL4: The Hong Kong Federation of Insurers 17 March 2026
CL5: The Hong Kong Association of Banks

18 March 2026

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