29 March 2021To:
Members of the Hong Kong Institute of CPAsAll other interested partiesINVITATION TO COMMENT ON IASB EXPOSURE DRAFTED/2021/3 Disclosure Requirements in IFRS Standards-A Pilot Approach(Proposed amendments to IFRS 13 and IAS 19)
Comments to be received by 31 August 2021The Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute ofCertified Public Accountants (Institute) is seeking comments on the IASB Exposure DraftED/2021/3 Disclosure Requirements in IFRS Standards-A Pilot Approach (Proposedamendments to IFRS 13 and IAS 19). The Exposure Draft (ED) is available on the Institute'swebsite:
http://www.hkicpa.org.hk/en/standards-and-regulations/standards/financial-reporting/exposure-drafts/The International Accounting Standards Board (IASB) is seeking public comments on anew approach to developing disclosure requirements in IFRS Standards and newdisclosure requirements for IFRS 13 Fair Value Measurement and IAS 19 EmployeeBenefits. This is in response to stakeholders’ concerns that financial statements contain notenough relevant information; too much irrelevant information; and ineffectivecommunication of the information provided.The objective of the project is to improve how the IASB develops and drafts disclosurerequirements in IFRS Standards, so that entities applying those requirements provide moreuseful information to users of financial statements.The IASB is seeking stakeholder feedback on whether the proposed new approach todeveloping disclosure requirements and proposed amendments to IFRS 13 and IAS 19would help companies and others improve the usefulness of information disclosed.The FRSC invites your comments on the proposal as set out in the ED by 31 August 2021to allow your comments to be considered in developing its response to the IASB. Commentsshould be supported by specific reasoning and should be submitted in written form.Comments may be sent by mail, fax or e-mail to:
Standard Setting DepartmentHong Kong Institute of Certified Public Accountants37th Floor, Wu Chung House213 Queen’s Road EastWanchai, Hong KongFax number (+852) 2865 6776E-mail: commentletters@hkicpa.org.hkComments will be acknowledged and may be made available for public review unlessotherwise requested by the respondent.
Invitation to Comment on IASB Exposure Draft ED/2021/3 Disclosure Requirements in IFRS Standards-A Pilot Approach (Proposed amendments to IFRS 13 and IAS 19)
下载原件29 March 2021To:
Members of the Hong Kong Institute of CPAsAll other interested partiesINVITATION TO COMMENT ON IASB EXPOSURE DRAFTED/2021/3 Disclosure Requirements in IFRS Standards-A Pilot Approach(Proposed amendments to IFRS 13 and IAS 19)
Comments to be received by 31 August 2021The Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute ofCertified Public Accountants (Institute) is seeking comments on the IASB Exposure DraftED/2021/3 Disclosure Requirements in IFRS Standards-A Pilot Approach (Proposedamendments to IFRS 13 and IAS 19). The Exposure Draft (ED) is available on the Institute'swebsite:
http://www.hkicpa.org.hk/en/standards-and-regulations/standards/financial-reporting/exposure-drafts/The International Accounting Standards Board (IASB) is seeking public comments on anew approach to developing disclosure requirements in IFRS Standards and newdisclosure requirements for IFRS 13 Fair Value Measurement and IAS 19 EmployeeBenefits. This is in response to stakeholders’ concerns that financial statements contain notenough relevant information; too much irrelevant information; and ineffectivecommunication of the information provided.The objective of the project is to improve how the IASB develops and drafts disclosurerequirements in IFRS Standards, so that entities applying those requirements provide moreuseful information to users of financial statements.The IASB is seeking stakeholder feedback on whether the proposed new approach todeveloping disclosure requirements and proposed amendments to IFRS 13 and IAS 19would help companies and others improve the usefulness of information disclosed.The FRSC invites your comments on the proposal as set out in the ED by 31 August 2021to allow your comments to be considered in developing its response to the IASB. Commentsshould be supported by specific reasoning and should be submitted in written form.Comments may be sent by mail, fax or e-mail to:
Standard Setting DepartmentHong Kong Institute of Certified Public Accountants37th Floor, Wu Chung House213 Queen’s Road EastWanchai, Hong KongFax number (+852) 2865 6776E-mail: commentletters@hkicpa.org.hkComments will be acknowledged and may be made available for public review unlessotherwise requested by the respondent.