財務報告準則

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

with link to

• Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18 Presentation and Disclosure in Financial Statements)
• Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16 Leases)

(IFRS Interpretations Committee's comment due date is 25 November 2025)

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