Investor Presentaiton
Appendix F
Exposure drafts in issue at 31 August 2023
Exposure drafts (EDs) are discussion documents issued for comment and are not mandatory. The proposals are an indication with
respect to the detailed content of future accounting pronouncements, but they cannot be adopted early to the extent that they
contradict existing requirements. Therefore, particular care should be taken if intending to follow any of the proposals or guidance in
the EDs that propose changes to existing HKFRSS.
The HKICPA has adopted a practice of inviting comments on EDs issued by the IASB during the comment period, for the HKICPA to
consider and pass on to the IASB as part of its submission. In such cases, the HKICPA has stated it will not issue a specific Hong Kong ED
on the same subject unless any changes made by the IASB are so significant as to warrant, in the opinion of the HKICPA, seeking further
comment. If the HKICPA does not consider it necessary to seek further comment it will generally adopt the Standard or Interpretation,
once finalised by the IASB.
Exposure drafts
EDs not yet finalised by the IASB at 31 August 2023
Exposure Draft, Amendments to the classification and measurement of financial instruments (Proposed amendments
to IFRS 9 and IFRS 7)
Exposure Draft, Subsidiaries without public accountability: disclosures
Exposure Draft, Management commentary
Exposure Draft, Regulatory assets and regulatory liabilities
Exposure Draft, General presentation and disclosures
Expiry date of
comment period
19 July 2023
31 January 2022
23 November 2021
30 July 2021
30 September 2020
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