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25 June 2015
To:Members of the Hong Kong Institute of CPA's
All other interested partiesINVITATION TO COMMENT ON EXPOSURE DRAFT PRACTICE NOTE
ED Revised Practice Note 730 Guidance for Auditors Regarding
Preliminary
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What is exposure draft proposed application?
Exposure draft proposed application is a document outlining a new accounting standard or proposed changes to an existing standard for public comment before it is finalized.
Who is required to file exposure draft proposed application?
Companies, organizations, or individuals involved in the accounting industry may be required to file an exposure draft proposed application.
How to fill out exposure draft proposed application?
Exposure draft proposed application can be filled out by providing all relevant information about the proposed accounting standard changes, rationale behind the changes, and potential impact on the industry.
What is the purpose of exposure draft proposed application?
The purpose of exposure draft proposed application is to gather feedback from stakeholders and the public on the proposed changes to ensure that the final accounting standard is well-informed and widely accepted.
What information must be reported on exposure draft proposed application?
Exposure draft proposed application must include details about the proposed changes, reasons for the changes, potential impact on financial statements, and any other relevant information.
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