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财务报告准则

The following exposure drafts (available in Adobe Acrobat format) are in issue for public comment:

Please click here to read the archives.

 

Date Title Comments due by
1 August 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)

17 October 2024
31 July 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)

16 October 2024
26 July 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)

14 October 2024 

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

 

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

Fax number: (852) 2865 6603

Email address: commentletters@hkicpa.org.hk

 
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