Consultation documents open for comment

This page lists all documents that are currently open for comment, in order of comment deadline (earliest first).

Consultation document

Exposure Draft

5th December, 2025
Exposure Draft of Ind AS 119, Subsidiaries without Public Accountability: Disclosures
Deadline : 5th March, 2026
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Exposure Draft

23rd December, 2025
Exposure Draft on Risk Mitigation Accounting - Proposed amendments to IFRS 9 and IFRS 7
Deadline : 22nd May, 2026
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