30 September 2026To:
Members of the Hong Kong Institute of CPAsAll other interested partiesINVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEETENTATIVE AGENDA DECISIONSComments to be received by 30 October 2026The IFRS Interpretations Committee (IC) works together with the International AccountingStandards Board to support the consistent application of IFRS Accounting Standards. They do soby, among other things, issuing narrow-scope amendments and IFRIC Interpretations, andpublishing agenda decisions to address application questions.If the IC decides that a standard-setting project should not be added to the work plan, it explainswhy in a tentative agenda decision, and requests comments within a period normally of 60 days. Anagenda decision explains why a standard-setting project has not been added to the work plan and,in many cases, includes explanatory material. Agenda decisions cannot add or changerequirements in IFRS Accounting Standards.At its September meeting, the IC discussed the following matters and tentatively decided not to adda standard-setting project to the work plan.
(1)Sale of Equity Investments Measured at Fair Value through Other Comprehensive Income(IFRS 9 Financial Instruments) – how an entity accounts for a difference between the fair valueof an investment in an equity instrument and the consideration received upon the sale of thatinstrument when the entity has elected to measure the investment at fair value through othercomprehensive income in accordance with IFRS 9.
(2)Assets that Generate a Return Individually and Largely Independently of an Entity’s OtherResources (IFRS 18 Presentation and Disclosure in Financial Statements) – how an entityassesses whether an asset it holds generates a return individually and largely independentlyof the entity’s other resources, as specified in paragraph 53(c) of IFRS 18.
(3)Estimating Residual Value (IAS 16 Property, Plant and Equipment) – how an entity estimatesthe residual value of an item of property, plant and equipment in accordance with IAS 16.Specifically, the request asked whether an entity’s estimate of residual value reflects expectedfuture developments other than the expected age and condition of the item at the end of itsuseful life (other expected future developments).The Financial Reporting Standards Committee of the Hong Kong Institute of Certified PublicAccountants is seeking comments on the above tentative agenda decisions by 30 October 2026 toallow your comments to be considered in developing its response. Comments should be supportedbyspecificreasoningandshouldbesubmittedinwrittenformbyemailtocommentletters@hkicpa.org.hk.Comments will be acknowledged and may be made available for public review unless otherwiserequested by the respondent.
Invitation to comment on IFRS Interpretations Committee Tentative Agenda Decisions
下载原件30 September 2026To:
Members of the Hong Kong Institute of CPAsAll other interested partiesINVITATION TO COMMENT ON IFRS INTERPRETATIONS COMMITTEETENTATIVE AGENDA DECISIONSComments to be received by 30 October 2026The IFRS Interpretations Committee (IC) works together with the International AccountingStandards Board to support the consistent application of IFRS Accounting Standards. They do soby, among other things, issuing narrow-scope amendments and IFRIC Interpretations, andpublishing agenda decisions to address application questions.If the IC decides that a standard-setting project should not be added to the work plan, it explainswhy in a tentative agenda decision, and requests comments within a period normally of 60 days. Anagenda decision explains why a standard-setting project has not been added to the work plan and,in many cases, includes explanatory material. Agenda decisions cannot add or changerequirements in IFRS Accounting Standards.At its September meeting, the IC discussed the following matters and tentatively decided not to adda standard-setting project to the work plan.
(1)Sale of Equity Investments Measured at Fair Value through Other Comprehensive Income(IFRS 9 Financial Instruments) – how an entity accounts for a difference between the fair valueof an investment in an equity instrument and the consideration received upon the sale of thatinstrument when the entity has elected to measure the investment at fair value through othercomprehensive income in accordance with IFRS 9.
(2)Assets that Generate a Return Individually and Largely Independently of an Entity’s OtherResources (IFRS 18 Presentation and Disclosure in Financial Statements) – how an entityassesses whether an asset it holds generates a return individually and largely independentlyof the entity’s other resources, as specified in paragraph 53(c) of IFRS 18.
(3)Estimating Residual Value (IAS 16 Property, Plant and Equipment) – how an entity estimatesthe residual value of an item of property, plant and equipment in accordance with IAS 16.Specifically, the request asked whether an entity’s estimate of residual value reflects expectedfuture developments other than the expected age and condition of the item at the end of itsuseful life (other expected future developments).The Financial Reporting Standards Committee of the Hong Kong Institute of Certified PublicAccountants is seeking comments on the above tentative agenda decisions by 30 October 2026 toallow your comments to be considered in developing its response. Comments should be supportedbyspecificreasoningandshouldbesubmittedinwrittenformbyemailtocommentletters@hkicpa.org.hk.Comments will be acknowledged and may be made available for public review unless otherwiserequested by the respondent.