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 on Risk Mitigation Accounting - Proposed amendments to IFRS 9 and IFRS 7

Deadline : 22nd May, 2026

Exposure Draft on Amendments to the Fair Value Option for Investments in Associates and Joint Ventures - Proposed amendments to IAS 28

Deadline : 2nd April, 2026