4 October 2021To:
Members of the Hong Kong Institute of CPAsAll other interested partiesINVITATION TO COMMENT ON IASB REQUEST FOR INFORMATIONPost-implementation Review of IFRS 9―Classification and MeasurementComments to be received by 3 December 2021The Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute ofCertified Public Accountants (Institute) is seeking comments on the IASB Request forInformation(RFI)
Post-implementationReview(PIR)
ofIFRSFinancialInstruments―Classification and Measurement. The RFI 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 undertaking a PIR of IFRS 9 onclassification and measurement. A PIR is part of the IASB’s due process, and helps theIASB assess the effects of a new Standard after it has been effective for some time.The IASB issued the completed version of IFRS 9 in 2014, combining the classification andmeasurement, impairment and hedge accounting phases of its project to replace andimprove on IAS 39 Financial Instruments: Recognition and Measurement. IFRS 9 has beeneffective since 2018.This RFI seeks feedback on applying the classification and measurement requirements ofIFRS 9 and related disclosures. Reviews of the Standard’s impairment and hedgeaccounting requirements will be carried out later. The IASB will use the feedback on theRFI to determine whether any further action is required.The FRSC invites your comments on the RFI by 3 December 2021 to allow your commentsto be considered in developing its response to the IASB. Comments should be supportedby 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 will be made available for public review unlessotherwise requested by the respondent.
Invitation to Comment on IASB Request for Information: Post-implementation Review of IFRS 9―Classification and Measurement
下载原件4 October 2021To:
Members of the Hong Kong Institute of CPAsAll other interested partiesINVITATION TO COMMENT ON IASB REQUEST FOR INFORMATIONPost-implementation Review of IFRS 9―Classification and MeasurementComments to be received by 3 December 2021The Financial Reporting Standards Committee (FRSC) of the Hong Kong Institute ofCertified Public Accountants (Institute) is seeking comments on the IASB Request forInformation(RFI)
Post-implementationReview(PIR)
ofIFRSFinancialInstruments―Classification and Measurement. The RFI 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 undertaking a PIR of IFRS 9 onclassification and measurement. A PIR is part of the IASB’s due process, and helps theIASB assess the effects of a new Standard after it has been effective for some time.The IASB issued the completed version of IFRS 9 in 2014, combining the classification andmeasurement, impairment and hedge accounting phases of its project to replace andimprove on IAS 39 Financial Instruments: Recognition and Measurement. IFRS 9 has beeneffective since 2018.This RFI seeks feedback on applying the classification and measurement requirements ofIFRS 9 and related disclosures. Reviews of the Standard’s impairment and hedgeaccounting requirements will be carried out later. The IASB will use the feedback on theRFI to determine whether any further action is required.The FRSC invites your comments on the RFI by 3 December 2021 to allow your commentsto be considered in developing its response to the IASB. Comments should be supportedby 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 will be made available for public review unlessotherwise requested by the respondent.