财务报告准则

with link to

• Exposure Draft
• Basis for Conclusions
• Snapshot
• Press release
• Supplementary Document—Mark-up version of draft IAS 28 Investments in Associates and Joint Ventures (revised 202x)

(IASB’s comment due date is 20 January 2025)

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 19 November 2024.

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

with link to

• Guarantees Issued on Obligations of Other Entities
• Recognition of Revenue from Tuition Fees (IFRS 15 Revenue from Contracts with Customers)

(IFRS Interpretations Committee's comment due date is 18 November 2024)

Invitation to Comment on IASB Exposure Draft Climate-related and Other Uncertainties in the Financial Statements

with link to

• Exposure Draft
• Press release

(IASB’s comment due date is 28 November 2024)

Invitation to Comment on the IASB Exposure Draft Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures

with link to

• Exposure Draft
• Press release

(IASB’s comment due date is 27 November 2024)

Invitation To Comment On The IASB Exposure Draft - Translation to a Hyperinflationary Presentation Currency (Proposed amendments to IAS 21)

with link to

• Exposure Draft
• Press release

(IASB’s comment due date is 22 November 2024)

Comments may be sent by mail, fax or email to:

Standard Setting Department
Hong Kong Institute of Certified Public Accountants
37^th Floor, Wu Chung House
213 Queen's Road East
Wanchai, Hong Kong

Fax number: (852) 2865 6603

Email address: commentletters@hkicpa.org.hk