2020

IFRS Foundation Trustees' Consultation Paper on Sustainability Reporting

• Comment letters received

IASB Discussion Paper DP/2020/1 Business Combinations-Disclosures, Goodwill and Impairment

• Comment letters received
• Meeting Summary:
  • Business Combination and Reporting Entity Advisory Panel
  • Financial Reporting Valuation Advisory Panel
  • HKICPA Roundtable discussion
  • SMPC Technical Issues Working Group

IASB Request for Information Comprehensive Review of the IFRS for SMEs Standard

• Comment letters received
• Meeting Summary:
  • HKICPA Roundtable Discussion
  • Meeting with SMPC Technical Issues Working Group

IASB Exposure Draft ED/2019/7 General Presentation and Disclosures

• Comment letters received
• Meeting Summary:
  • HKICPA Roundtable Discussion for Investors, Analysts, Practitioners and Preparers of Financial Statements
  • Meeting with SMPC Technical Issues Working Group
  • Meeting with Disclosure Initiative Advisory Panel
  • Meeting with Financial Instruments Advisory Panel Extract of minutes 

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

• Comment letters received

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)

• Comment letters received
• Meeting summary

IASB Exposure Draft ED/2020/2 Covid-19-Related Rent Concessions – Proposed amendment to IFRS 16

• Comment letters received
• Meeting summary