If stakeholders consider there are deficiencies in certain Professional Pronouncements that give rise to the ambiguities or difficulties in the application of Professional Pronouncements, the issue, sufficient background and suggestions should be directed to the Director, Standard Setting of the HKICPA, at commentletters@hkicpa.org.hk with the subject heading “Standard Deficiencies”. These suggestions will be referred to the relevant standard-setting committees for consideration.
II. Technical Enquiry
Background:
Technical enquiry information:
4 What is the subject (indicate the applicable standards) *
Please fill in Question 4.
5 Briefly state your question (maximum 1000 characters) *
Please fill in Question 5.
6 State your full analysis, including references to standards or other publications to support your analysis (maximum 4000 characters) *
Please fill in Question 6.
7 Based on your analysis, state your preliminary conclusion (maximum 1000 characters) *
Please fill in Question 7.
III. Acknowledgement & Declaration:*
Yes. I have read the Staff Policy on Handling Stakeholders' Technical Enquiriesand agree to the limitations and disclaimer set out in the Policy, in particular, that:
- the response represents the staff's personal comments only, and are not an official interpretation of the HKICPA Professional Pronouncements, nor does it represent the official views of the HKICPA Council, standard setting committees, or other staff members;
- the staff does not have all facts and circumstances to provide a complete response to my enquiry;
- the response will be limited to providing information as to the relevant sources of reference;
- reliance on the staff member's response is entirely at my own risk; and
- I am responsible for analysing the references provided on my enquiry and for making my own final conclusions.
Please declare your understanding and acceptance.
