spacer
search icon cross white
关于我们会员资格成为香港会计师专业发展准则制订思维领导最新消息会员专区
spacer bookmark cross
search icon
Search Tags

  TOTAL: 0 书签

 Bookmark(s) Click icon to add bookmark(s) to my profile

    spacer
    search icon cross white
    关于我们会员资格成为香港会计师专业发展准则制订思维领导最新消息会员专区
    spacer bookmark cross
    search icon
    Search Tags

      TOTAL: 0 书签

     Bookmark(s) Click icon to add bookmark(s) to my profile

      目录
      spacer
      bookmark cross white
      A
      search icon cross white
      search icon
      Search Tags

        TOTAL: 0 书签

      Click icon to add bookmark(s) to my profile

       Bookmark(s)

      close

      忘记密码/使用者名称 重新发送启动电邮 注册帐号 帮助网络登录

      Platform for submitting implementation questions on HKFRS/IFRS S1 and S2

       

      Background

       

      This is a platform for the public to submit implementation questions regarding HKFRS/IFRS S1 and S2 for discussion by the Institute’s Sustainability Disclosure Standards Committee (SDSC) representatives at its HKFRS S1 and S2 Implementation Platform meetings (HKIP meetings). Questions can be submitted by any stakeholder based on the submission criteria outlined below.

       

      Operating procedures

       

      Each submission will be evaluated to identify questions for discussion at the HKIP meetings. Submissions that do not meet the submission criteria e.g. incomplete or irrelevant submissions will not be discussed. HKIP meetings will be scheduled as needed to discuss submissions that meet the submission criteria. A log of submissions, agenda papers and meeting summaries will be posted on our website.

       

      During the HKIP meetings, the SDSC representatives are expected share their views on the issues. The deliberations may or may not lead to further actions, e.g. submitting questions that meet the submission criteria to the ISSB’s Transition Implementation Group on IFRS S1 and IFRS S2, or offline discussions with the ISSB staff and/or board members.

       

      Submission criteria

       

      Questions submitted to the SDSC should meet the following criteria:

      (a)  The question is related to the implementation of HKFRS/IFRS S1 and S2.

      (b)  The question indicates that HKFRS/IFRS S1 and/or S2 can be applied in different ways resulting in diversity in practice.

      (c)  The potential implementation question is expected to be pervasive, i.e. the question is expected to be relevant to a wide group of stakeholders. A description of why the question is expected to be pervasive should be included with each submission.

      (d) The submission should include a detailed description of the possible ways in which the Standards can be applied. In other words, the submission must include the following aspects at a minimum to qualify for consideration by the SDSC:

      (i) Background/context of the issue;

      (ii) Why the question is expected to be pervasive;

      (iii) Analysis of the issue; 

      (iv) The different views on how HKFRS/IFRS S1 and/or S2 could be applied to the issue; and

      (v)  Justification for the different views by reference to the relevant paragraphs of HKFRS/IFRS S1 and/or S2.

       

      Once the paper explaining the issue meets the criteria for submission, please complete the submission form and email it to hksdsig@hkicpa.org.hkSubmissions should be received at least 3 weeks prior to the HKIP meeting.

      Submissions log, agenda papers and meeting summaries

      Details of all submissions received to date are available in this submissions log. The agenda papers and summaries for each HKIP meetings are available below. Agenda papers discussed to date and organised by category are also available in this agenda paper tracker.

       

       

      Last updated: February 2025

       

       

       

       

       
      gotop