Exposure Draft 2015

Invitation to Comment on IASB Exposure Draft ED/2015/11 Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Proposed amendments to IFRS 4)

with link to

• Exposure Draft
• Press Release

(IASB's comment due date is 8 February 2016)

Invitation to Comment on IASB Exposure Draft ED/2015/9 Transfers of Investment Property (Proposed amendment to IAS 40)

with link to

• Exposure Draft
• Press Release

(IASB's comment due date is 18 March 2016)

Invitation to Comment on IASB Exposure Draft ED/2015/10 Annual Improvements to IFRSs 2014-2016 Cycle

with link to

• Exposure Draft
• Press Release

(IASB's comment due date is 17 February 2016)

Invitation to Comment on IASB Exposure Draft ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements

with link to

• Exposure Draft
• Press Release

(IASB's comment due date is 26 February 2016)

Invitation to Comment on IASB Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Advance Consideration

with link to

• Draft IFRIC Interpretation (DI/2015/2)
• Press Release

(IASB's comment due date is 19 January 2016

Invitation to Comment on IASB Draft IFRIC Interpretation DI/2015/1 Uncertainty over Income Tax Treatments

with link to

• Draft IFRIC Interpretation (DI/2015/1)
• Press Release

(IASB's comment due date is 19 January 2016)

Invitation to Comment on IASB Request For Views 2015 Agenda Consultation

with link to

• IASB Request for Views

(IASB's comment due date is 31 December 2015)

Invitation to Comment on IASB Exposure Drafts
ED/2015/3 Conceptual Framework for Financial Reporting and ED/2015/4 Updating References to the Conceptual Framework

with link to

• Exposure Draft (ED/2015/3)
• Basis for Conclusions (ED/2015/3)
• Exposure Draft and Basis for Conclusions (ED/2015/4)
• Press Release

(IASB's comment due date is 26 October 2015)

Invitation to Comment on IASB Exposure Draft ED/2015/6 Clarifications to IFRS 15

with link to

• Exposure Draft
• Press Release

(IASB's comment due date is 28 October 2015)

Invitation to Comment on IASB Exposure Draft ED/2015/5 Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14)

with link to

• Exposure Draft
• Press Release

(IASB's comment due date is 19 October 2015)

Invitation to Comment on IASB Exposure Draft ED/2015/7 Effective Date of Amendments to IFRS 10 and IAS 28

with link to

• Exposure Draft
• Press Release

(IASB's comment due date is 9 October 2015)

Invitation to Comment on IASB ED/2015/2 Effective Date of IFRS 15 (Proposed amendments to IFRS 15)

with link to

• Exposure Draft
• Press Release

(IASB's comment due date is 3 July 2015)

Invitation to Comment on IASB Exposure Draft ED/2015/1 Classification of Liabilities (proposed amendments to IAS 1)

with link to

• Exposure Draft
• Press Release

(IASB's comment due date is 10 June 2015)

Invitation to Comment on ED of Accounting Bulletin 6 Guidance on the Requirements of Section 436 of the Hong Kong Companies Ordinance Cap.622

with link to

• Comment letter received

Invitation to Comment on Amendments to Preface to Hong Kong Financial Reporting Standards
 

with link to

• Comment letter received