Past Consultation documents for comment

This page lists all documents that has period already over for comment.

Consultation document

Exposure Draft

26th December, 2025

Exposure Draft of Amendments to Ind AS 21-Translation to a Hyperinflationary Presentation Currency

Deadline : 25th January, 2026

Tentative Agenda Decision

23rd December, 2025

Tentative Agenda Decision on Updates to Committee’s agenda decisions for IFRS 18 [November 2025]

Deadline : 22nd January, 2026

Tentative Agenda Decision

23rd December, 2025

Tentative Agenda Decision on Scope of the Requirement to Disclose Expenses by Nature (IFRS 18)

Deadline : 22nd January, 2026

Tentative Agenda Decision

23rd December, 2025

Tentative Agenda Decision on Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12 (IFRS 18)

Deadline : 22nd January, 2026

Tentative Agenda Decision

23rd December, 2025

Tentative Agenda Decision on Fair Presentation and Compliance with IFRS Accounting Standards (IAS 1)

Deadline : 22nd January, 2026

Tentative Agenda Decision

23rd December, 2025

Tentative Agenda Decision on Classification of Gains and Losses on a Derivative Managing a Foreign Exchange Exposure (IFRS 18)

Deadline : 22nd January, 2026

Tentative Agenda Decision

23rd December, 2025

Tentative Agenda Decision on Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent (IFRS 18)

Deadline : 22nd January, 2026

Tentative Agenda Decision

13th October, 2025

Tentative Agenda Decision on Classification of a Foreign Exchange Difference from an Intragroup Monetary Liability (or Asset) (IFRS 18)

Deadline : 12th November, 2025

Tentative Agenda Decision

13th October, 2025

Tentative Agenda Decision on Economic Benefits from Use of a Battery under an Offtake Arrangement (IFRS 16)

Deadline : 12th November, 2025

Tentative Agenda Decision

11th July, 2025

Tentative Agenda Decision on Updates to Committee’s agenda decisions for IFRS 18

Deadline : 25th August, 2025

Tentative Agenda Decision

11th July, 2025

Tentative Agenda Decision on Determining and Accounting for Transaction Costs (IFRS 9)

Deadline : 25th August, 2025

Tentative Agenda Decision

11th July, 2025

Tentative Agenda Decision on Embedded Prepayment Option (IFRS 9)

Deadline : 25th August, 2025

Request for Information

30th June, 2025

Request for Information on Post-implementation Review of IFRS 16 Leases

Deadline : 31st August, 2025

Exposure Draft

17th April, 2025

Exposure Draft of Contracts Referencing Nature-dependent Electricity: Amendments to Ind AS 109 and Ind AS 107

Deadline : 18th May, 2025

Exposure Draft

7th February, 2025

Exposure Draft of Accounting Standards for Limited Liability Partnerships

Deadline : 28th February, 2025

Exposure Draft

6th January, 2025

Exposure Draft of Ind AS 118, Presentation and Disclosure in Financial Statements

Deadline : 6th May, 2025

Exposure Draft

26th December, 2024

Exposure Draft on Due Process Handbook by IFRS Foundation

Deadline : 11th February, 2025

Tentative Agenda Decision

13th December, 2024

Tentative Agenda Decision on Assessing Indicators of Hyperinflationary Economies (IAS 29)

Deadline : 13th January, 2025

Tentative Agenda Decision

13th December, 2024

Tentative Agenda Decision on Recognition of Intangible Assets Resulting from Climate-related Expenditure (IAS 38)

Deadline : 13th January, 2025

Exposure Draft

21st November, 2024

Exposure Draft on Provisions - Targeted Improvements - Proposed amendments to IAS 37

Deadline : 20th January, 2025

Tentative Agenda Decision

1st October, 2024

Tentative Agenda Decision on Recognition of Revenue from Tuition Fees (IFRS 15)

Deadline : 31st October, 2024

Tentative Agenda Decision

1st October, 2024

Tentative Agenda Decision on Guarantees Issued on Obligations of Other Entities

Deadline : 31st October, 2024

Exposure Draft

30th September, 2024

Exposure Draft on Equity Method of Accounting - IAS 28, Investments in Associates and Joint Ventures (revised 202x)

Deadline : 30th November, 2024

Exposure Draft

24th September, 2024

Exposure Draft of Annual Improvements to Ind AS (2024) - Corresponding to Annual Improvements to IFRS Standards Volume 11 issued by the IASB

Deadline : 23rd October, 2024

Exposure Draft

24th September, 2024

Exposure Draft of Amendments to the Classification and Measurement of Financial Instruments: Amendments to Ind AS 109 and Ind AS 107

Deadline : 23rd October, 2024

Exposure Draft

2nd August, 2024

Exposure Draft on Climate-related and Other Uncertainties in the Financial Statements - Proposed illustrative examples

Deadline : 30th September, 2024

Exposure Draft

2nd August, 2024

Exposure Draft on Translation to a Hyperinflationary Presentation Currency - Proposed amendments to IAS 21

Deadline : 30th September, 2024

Exposure Draft

2nd August, 2024

Exposure Draft on Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures

Deadline : 30th September, 2024

Exposure Draft

13th June, 2024

Exposure Draft of the International Non-Profit Accounting Guidance (INPAG)- Part 3

Deadline : 14th August, 2024

Exposure Draft

6th June, 2024

Exposure Draft on Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7)

Deadline : 8th July, 2024

Exposure Draft

18th March, 2024

Exposure Draft on Business Combination- Disclosures, Goodwill, and Impairment (Proposed amendments to IFRS 3 and IAS 36)

Deadline : 31st May, 2024

12th December, 2023

Exposure Draft on Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1

Deadline : 25th February, 2024

Exposure Draft

1st November, 2023

Exposure Draft of Lack of Exchangeability - Amendments to Ind AS 21

Deadline : 1st December, 2023

Exposure Draft

27th October, 2023

Exposure Draft on Accounting Standards for Limited Liability Partnerships (LLPs)

Deadline : 27th November, 2023

Exposure Draft

10th October, 2023

Exposure Draft of the International Non-Profit Accounting Guidance (INPAG) - Part 2

Deadline : 10th January, 2024

Exposure Draft

21st September, 2023

Exposure Draft on Annual Improvements - Volume 11

Deadline : 10th November, 2023

Exposure Draft

25th July, 2023

Exposure Draft of International Tax Reform - Pillar Two Model Rules - Amendments to AS 22

Deadline : 25th August, 2023

Exposure Draft

25th July, 2023

Exposure Draft of International Tax Reform - Pillar Two Model Rules - Amendments to Ind AS 12

Deadline : 25th August, 2023

Exposure Draft

25th July, 2023

Exposure Draft of Supplier Finance Arrangements - Amendments to Ind AS 7 and Ind AS 107

Deadline : 25th August, 2023

Request for Information

18th July, 2023

Request for Information on Post-implementation Review of IFRS 15, Revenue from Contracts with Customers

Deadline : 31st August, 2023

Exposure Draft

2nd June, 2023

Exposure Draft on International Tax Reform - Pillar Two Model Rules - Proposed Amendments to the IFRS for SMEs Standard

Deadline : 2nd July, 2023

Request for Information

31st May, 2023

Request for Information on Post-implementation Review of IFRS 9 Financial Instruments Impairment

Deadline : 24th August, 2023

Exposure Draft

10th May, 2023

Exposure Draft on Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7)

Deadline : 10th June, 2023

Exposure Draft

7th February, 2023

Exposure Draft on Guidance Note on Financial Statements of Limited Liability Partnerships

Deadline : 8th March, 2023

Exposure Draft

7th February, 2023

Exposure Draft on Guidance Note on Financial Statements of Non-Corporate Entities

Deadline : 8th March, 2023

Exposure Draft

17th January, 2023

Exposure Draft of the International Non-Profit Accounting Guidance (INPAG)- Part 1

Deadline : 17th February, 2023

Exposure Draft

16th January, 2023

Exposure Draft on International Tax Reform- Pillar Two Model Rules

Deadline : 16th February, 2023

Exposure Draft

30th December, 2022

Exposure Draft of Lease Liability in a Sale and Leaseback-Amendments to Ind AS 116, Leases

Deadline : 30th January, 2023

Exposure Draft

30th December, 2022

Exposure Draft of Classification of Liabilities as Current or Non-current and Non-current Liabilities with Covenants - Amendments to Ind AS 1, Presentation of Financial Statements

Deadline : 28th February, 2023

Exposure Draft

10th October, 2022

Exposure Draft on Third edition of the IFRS for SMEs Accounting Standard

Deadline : 31st December, 2022

Exposure Draft

19th September, 2022

Exposure Draft of Revised AS 113, Fair Value Measurement

Deadline : 18th October, 2022

Exposure Draft

29th April, 2022

Exposure Draft of Revised AS 108, Segment Reporting

Deadline : 28th May, 2022

Exposure Draft

8th February, 2022

Exposure Draft of Amendments to Ind AS 117, Insurance Contracts

Deadline : 10th March, 2022

Exposure Draft

4th January, 2022

Exposure Draft of AS 111, Financial Reporting of Interest in Joint Ventures

Deadline : 3rd February, 2022

Exposure Draft

4th January, 2022

Exposure Draft of AS 110, Consolidated and Separate Financial Statements

Deadline : 3rd February, 2022

Exposure Draft

4th January, 2022

Exposure Draft of AS 103, Accounting for Amalgamations

Deadline : 3rd February, 2022

Exposure Draft

4th January, 2022

Exposure Draft of Revised AS 28, Accounting for Associates and Jointly Controlled Entities

Deadline : 3rd February, 2022

Exposure Draft

30th November, 2021

Non-current Liabilities with Covenants - Proposed amendments to IAS 1

Deadline : 30th January, 2022

Exposure Draft

30th November, 2021

Supplier Finance Arrangements - Proposed amendments to IAS 7 and IFRS 7

Deadline : 30th January, 2022

Request for Information

5th October, 2021

Request for Information Post-implementation Review of IFRS 9, Financial Instruments: Classification and Measurement

Deadline : 10th December, 2021

Exposure Draft

22nd September, 2021

Exposure Draft of Deferred Tax related to Assets and Liabilities arising from a Single Transaction - Amendments to Ind AS 12, Income Taxes

Deadline : 25th October, 2021

Exposure Draft

31st August, 2021

Exposure Draft of Revised AS 36, Impairment of Assets

Deadline : 30th September, 2021

Exposure Draft

12th August, 2021

Exposure Draft of Revised Accounting Standard 105

Deadline : 14th September, 2021

Exposure Draft

9th August, 2021

Exposure Draft of Subsidiaries without Public Accountability: Disclosures

Deadline : 15th December, 2021

Exposure Draft

3rd August, 2021

Initial Application of IFRS 17 and IFRS 9 - Comparative Information Proposed amendment to IFRS 17

Deadline : 3rd September, 2021

Exposure Draft

30th July, 2021

Exposure Draft of Disclosure of Accounting Policies - Amendments to Ind AS 1

Deadline : 31st August, 2021

Exposure Draft

16th July, 2021

Exposure Draft of IFRS Practice Statement - Management Commentary

Deadline : 1st October, 2021

Exposure Draft

9th July, 2021

Exposure Draft of Revised AS 102, Share-based Payments

Deadline : 7th August, 2021

Exposure Draft

2nd June, 2021

Exposure Draft of Definition of Accounting Estimates - Amendments to Ind AS 8

Deadline : 1st July, 2021

Exposure Draft

1st June, 2021

Exposure Draft for amendments to Guidance Note on Accounting for Derivative Contracts w.r.t. IBOR Phase 2 Replacement Issues

Deadline : 21st June, 2021

Exposure Draft

12th May, 2021

Exposure Draft of Revised AS 12, Income Taxes

Deadline : 10th June, 2021

Exposure Draft

4th May, 2021

Disclosure Requirements in IFRS Standardsâ€”A Pilot Approach

Deadline : 26th November, 2021

Exposure Draft

28th April, 2021

Exposure Draft of Lack of Exchangeability

Deadline : 30th July, 2021

Exposure Draft

7th April, 2021

Exposure Draft of Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to Ind AS 116, Leases)

Deadline : 17th April, 2021

Exposure Draft

18th February, 2021

Exposure Draft of Annual Improvements to Ind AS (2021)

Deadline : 20th March, 2021

Exposure Draft

18th February, 2021

Exposure Drafts of Amendments to Ind AS 103 for comments

Deadline : 20th March, 2021

Exposure Draft

18th February, 2021

Exposure Drafts of Amendments to Ind AS 16 for comments

Deadline : 20th March, 2021

Exposure Draft

18th February, 2021

Exposure Drafts of Amendments to Ind AS 37 for comments

Deadline : 20th March, 2021

Exposure Draft

16th February, 2021

Exposure Draft of Regulatory Assets and Regulatory Liabilities

Deadline : 10th May, 2021

Exposure Draft

11th February, 2021

Covid-19-Related Rent Concessions beyond 30 June 2021 Proposed amendment to IFRS 16

Deadline : 21st February, 2021

Request for Information

8th January, 2021

Request for Information Post-implementation Review: IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities

Deadline : 2nd April, 2021

Discussion Paper

8th January, 2021

Discussion Paper on Business Combinations under Common Control

Deadline : 15th July, 2021

Exposure Draft

24th December, 2020

Exposure Draft of Amendments to Ind AS 117, Insurance Contracts, for comments

Deadline : 24th January, 2021

Exposure Draft

14th December, 2020

Exposure Draft of Lease Liability in a Sale and Leaseback - Proposed amendment to IFRS 16

Deadline : 15th February, 2021

Exposure Draft

3rd November, 2020

Exposure Draft of Revised AS 21, The Effects of Changes in Foreign Exchange Rates

Deadline : 3rd December, 2020

Exposure Draft

29th October, 2020

Exposure Draft of Interest Rate Benchmark Reform â€“ Phase 2 (Amendments to Ind AS 109, Ind AS 107 and Ind AS 116)

Deadline : 30th November, 2020

Discussion Paper

30th April, 2020

Discussion Paper Business Combinationsâ€”Disclosures, Goodwill and Impairment issued by the IASB for comments

Deadline : 30th June, 2020

Exposure Draft

27th April, 2020

Exposure Draft of Interest Rate Benchmark Reform -Phase 2 issued by IASB

Deadline : 20th May, 2020

Exposure Draft

26th April, 2020

Covid-19-Related Rent Concessions Proposed amendment to IFRS 16

Deadline : 5th May, 2020

Request for Information

19th March, 2020

Request for Information for comprehensive review of IFRS for SMEs Standard issued by the IASB

Deadline : 30th May, 2020

Exposure Draft

1st January, 2020

Exposure Draft of Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)

Deadline : 29th February, 2020

Exposure Draft

31st December, 2019

General Presentation and Disclosures

Deadline : 20th March, 2020

Exposure Draft

10th October, 2019

Exposure Draft Interest Rate Benchmark Reform - Amendments to Ind AS 109 and Ind AS 107

Deadline : 8th November, 2019

Exposure Draft

21st August, 2019

Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2)

Deadline : 11th October, 2019

Exposure Draft

19th July, 2019

Deferred Tax related to Assets and Liabilities arising from a Single Transaction issued by IASB

Deadline : 30th September, 2019

Exposure Draft

1st July, 2019

Amendments to IFRS 17, Insurance Contracts

Deadline : 16th August, 2019

Exposure Draft

28th June, 2019

Reference to the Conceptual framework (Proposed amendments to IFRS 3)

Deadline : 16th August, 2019

Exposure Draft

23rd May, 2019

Annual Improvements to IFRS Standards 2018-2020

Deadline : 8th July, 2019

Exposure Draft

14th May, 2019

Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)

Deadline : 10th June, 2019

Exposure Draft

12th April, 2019

Exposure Draft of AS 34, Interim Financial Reporting

Deadline : 12th May, 2019