Exposure Draft 2020

Invitation to Comment on IASB Exposure Draft ED/2020/4 Lease Liability in a Sale and Leaseback 

with link to

• Exposure Draft
• Press release

(IASB's comment due date is 29 March 2021)

Invitation to Comment on IASB Request for Information Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12

with link to

• Request for Information
• Press release

(IASB's comment due date is 10 May 2021)

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 8 April 2021.

Invitation to Comment on IASB Discussion Paper DP/2020/2 Business Combinations under Common Control

with link to

• Discussion Paper
• Snapshot
• Factsheet
• Press release
• HKICPA webcast (in Cantonese)
• IASB webcast for investors

(IASB's comment due date is 1 September 2021)

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 11 May 2021.

Invitation to Comment on IFRS Foundation Consultation Paper on Sustainability Reporting

with link to

• Consultation Paper
• Press release

(IFRS Foundation's comment due date is 31 December 2020)     

with link to

• Exposure Draft
• Comment letter received 

Invitation to Comment on IASB Exposure Draft ED/2020/3 Classification of Liabilities as Current or Non-current—Deferral of Effective Date (Proposed amendment to IAS 1)

with link to 

• Exposure Draft
• Press release

(IASB's comment due date is 3 June 2020)

Invitation to Comment on IASB Exposure Draft ED/2020/2 Covid-19-Related Rent Concessions (Exposure Draft of a proposed amendment to IFRS 16)
 
with link to 

• Exposure Draft
• Press release

(IASB's comment due date is 8 May 2020)

Invitation to Comment on IASB Exposure Draft ED/2020/1 Interest Rate Benchmark Reform – Phase 2: Proposed Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16

with link to

• Exposure Draft
• Snapshot for the Exposure Draft
• Press release

(IASB's comment due date is 25 May 2020)

with link to

• Discussion Paper
• Snapshot for the Discussion Paper
• Press release

(IASB's comment due date extended to 31 December 2020)

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 6 October 2020.

with link to

• Request for Information
• Optional response document
• Snapshot for the comprehensive review
• Article by IASB board member: What does alignment mean?
• Press release
• Webcast: Introducing the Request for Information: Comprehensive Review of the IFRS for SMEs Standard
• Webcast: Approach to the second comprehensive review
• Webcast: Alignment principles 
• Webinar: Second comprehensive review of the IFRS for SMEs Standard