財務報告準則

Invitation to Comment on IFRS Interpretations Committee Tentative Agenda Decisions

with link to

• Determining and Accounting for Transaction Costs (IFRS 9 Financial Instruments)
• Embedded Prepayment Option (IFRS 9 Financial Instruments) 
• Updates to Committee’s agenda decisions for IFRS 18 Presentation and Disclosure in Financial Statements

(IFRS Interpretations Committee's comment due date is 6 October 2025)

Invitation to Comment on the IASB Request for Information Post-implementation Review of IFRS 16 Leases

with link to 

• Request for Information
• Press release

(IASB's comment due date is 15 October 2025)

As an alternative or in addition to submitting a comment letter, you may share your views by joining the Institute’s roundtable on 13 August 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