Financial Reporting

Invitation to Comment on the IFRS Foundation Exposure Draft Proposed Amendments to the IFRS Foundation Due Process Handbook

with link to

• Exposure Draft
• Press release

(IFRS Foundation's comment due date is 28 March 2025)

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

with link to

• Assessing Indicators of Hyperinflationary Economies (IAS 29 Financial Reporting in Hyperinflationary Economies)
• Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38 Intangible Assets)

(IFRS Interpretations Committee's comment due date is 3 February 2025)

Invitation to Comment on IASB Exposure Draft Provisions—Targeted Improvements—Proposed amendments to IAS 37 

with link to

• Exposure Draft
• Guidance on implementing IAS 37
• Basis for Conclusions
• Press release 

(IASB’s comment due date is 12 March 2025) 

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)
• Webcast series: Explore the Equity Method Exposure Draft presented by IASB technical staff

(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.

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