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HONG KONG SOCIETY OF ACCOUNTANTS (Incorporated by the Professional Accountants Ordinance, Cap. 50) To: HSA members All other interested parties EXPOSURE DRAFT Proposed Standards And Guidance For HSA
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Exposure draft proposed standards are documents prepared by standard-setting bodies that propose new accounting or reporting standards for public comment before being finalized.
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The purpose of exposure draft proposed standards is to gather feedback and comments from stakeholders, such as investors, analysts, and other interested parties, before finalizing new standards.
Exposure draft proposed standards typically require reporting on the proposed changes to accounting or reporting standards, including rationale and potential impact.
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