Financial Reporting

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

with link to

• Classification of Gains and Losses on a Derivative Managing a Foreign Exchange Exposure (IFRS 18)
• Scope of the Requirement to Disclose Expenses by Nature (IFRS 18)
• Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent (IFRS 18)
• Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12 Income Taxes (IFRS 18)
• Updates to Committee’s agenda decisions for IFRS 18 [November 2025]
• Fair Presentation and Compliance with IFRS Accounting Standards (IAS 1)

(IFRS Interpretations Committee's comment due date is 6 February 2026)

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

Additional resources:

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

(IASB’s comment due date is 31 July 2026)

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