財務報告準則

Invitation to comment on IFRS Interpretations Committee Tentative Agenda Decision

with link to

• IFRS 10:

(1)     Control Assessment for a Single-investor Fund

• IFRS 18:

(2)     Presentation of Operating Expenses

(3)     Classification of Income and Expenses from Cash and Cash Equivalents

(4)     Labels of Subtotals

(5)     Classification of Income and Expenses when an Entity Has a Main Business

Activity of Providing Financing to Customers

(6)     Assessment of Specified Main Business Activities for a

Manufacturer-Lessor

(7)     Management-defined Performance Measures—Hypothetical

Income and Expenses

(8)     Management-defined Performance Measures—Public Communications

(IFRS Interpretations Committee's comment due date is 9 September 2026)

31 July 2026

Invitation to comment on the IASB Exposure Draft Consolidation Exception (Proposed amendments to the IFRS for SMEs Accounting Standard)

with link to

• Exposure Draft
• Press release

Invitation to Comment on IASB Exposure Draft Risk Mitigation Accounting 

 
with link to

• Exposure Draft Risk Mitigation Accounting – Proposed amendments to IFRS 9 and IFRS 7
• Basis for Conclusions on Exposure Draft Risk Mitigation Accounting
• Illustrative Examples and Implementation Guidance on Exposure Draft Risk Mitigation Accounting
• IASB’s press release

An Outreach Event jointly hosted by the HKICPA and the IASB is scheduled for 5 March 2026. Please refer to the flyer for details.

To assess the impact of the Exposure Draft, the HKICPA is conducting a survey on current practices in dynamic interest rate risk management and macro hedge accounting in Hong Kong. Please click here to complete the survey, which is due by 31 March.

Additional resources:

• Snapshot of the Exposure Draft Risk Mitigation Accounting
• Request for fieldwork on the proposed risk mitigation accounting model
• Video resources: Risk Mitigation Accounting

(IASB’s comment due date extended to 30 November 2026)

Comments can be sent by email to commentletters@hkicpa.org.hk