Past Consultation documents for comment

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

Consultation document

Exposure Draft

5th October, 2017
Exposure Draft of Accounting Standard (AS) 24, Related Party Disclosures
Deadline : 31st October, 2017
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Exposure Draft

5th October, 2017
Exposure draft of Accounting Standards (AS) 23, Borrowing Costs
Deadline : 31st October, 2017
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Exposure Draft

25th September, 2017
Accounting Policies and Accounting Estimates Proposed amendments to IAS 8
Deadline : 30th November, 2017
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Exposure Draft

25th September, 2017
Definition of Material Proposed amendments to IAS 1 and IAS 8
Deadline : 30th November, 2017
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Exposure Draft

18th July, 2017
Exposure Draft of Ind AS 116, Leases
Deadline : 31st August, 2017
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Exposure Draft

29th June, 2017
Property, Plant and Equipment - Proceeds before Intended Use (Proposed amendments to IAS 16)
Deadline : 31st August, 2017
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Exposure Draft

15th June, 2017
Post-implementation Review—IFRS 13 Fair Value Measurement
Deadline : 16th August, 2017
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Discussion Paper

15th June, 2017
Discussion Paper issued by IASB on Disclosure Initiative—Principles of Disclosure
Deadline : 16th August, 2017
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Exposure Draft

27th April, 2017
Exposure Draft of Amendments to Ind AS 101, First-time Adoption of Indian Accounting Standards
Deadline : 19th May, 2017
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Exposure Draft

26th April, 2017
Exposure Draft of Clarifications to Ind AS 115, Revenue from Contracts with Customers
Deadline : 16th May, 2017
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Exposure Draft

24th April, 2017
Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)
Deadline : 15th May, 2017
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Exposure Draft

24th April, 2017
Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)
Deadline : 26th May, 2017
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Exposure Draft

29th March, 2017
Transfers of Investment Property, Amendments to Ind AS 40, Investment Property
Deadline : 28th April, 2017
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Exposure Draft

29th March, 2017
Appendix B of Ind AS 21, Foreign Currency Transactions and Advance Consideration
Deadline : 28th April, 2017
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Exposure Draft

29th March, 2017
Annual Improvements to Ind AS - Amendments in Ind AS 112 and 28 (corresponding to Annual Improvements to IFRS Standards 2014-2016 cycle issued by the IASB)
Deadline : 28th April, 2017
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Exposure Draft

7th February, 2017
Exposure Draft of Ind AS Compliant Schedule III to Companies Act, 2013, for Non-Banking Financial Companies (NBFCs)
Deadline : 6th March, 2017
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Exposure Draft

18th January, 2017
Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Amendments in Ind AS 12, Income Taxes)
Deadline : 20th February, 2017
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Exposure Draft

16th January, 2017
Annual Improvements to IFRS® Standards 2015-2017 Cycle
Deadline : 20th February, 2017
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Exposure Draft

24th June, 2015
Exposure Draft on Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14)
Deadline : 18th September, 2015
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Exposure Draft

5th June, 2015
Exposure Draft Updating References to the Conceptual Framework
Deadline : 25th September, 2015
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Exposure Draft

5th June, 2015
Exposure Draft on Conceptual Framework for Financial Reporting
Deadline : 25th September, 2015
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Exposure Draft

21st May, 2015
Exposure Draft on Effective Date of IFRS 15 (Proposed Amendments to IFRS 15)
Deadline : 20th June, 2015
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Exposure Draft

23rd February, 2015
Classification of Liabilities- Proposed Amendment to IAS 1
Deadline : 10th May, 2015
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Exposure Draft

30th December, 2014
Exposure Draft: Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)
Deadline : 15th February, 2015
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Exposure Draft

31st December, 2014
Exposure Draft: Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)
Deadline : 15th February, 2014
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Exposure Draft

30th December, 2014
Exposure Draft: Disclosure Initiative (Proposed amendments to IAS 7
Deadline : 15th March, 2015
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Exposure Draft

29th December, 2014
Exposure Draft of the Ind AS-compliant Schedule III to the Companies Act, 2013, for companies other than NBFCs
Deadline : 20th January, 2015
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Exposure Draft

25th November, 2014
Exposure Draft of the Accounting Standard (AS) 10 (Revised), Property Plant and Equipment
Deadline : 18th December, 2014
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Discussion Paper

17th November, 2014
Discussion Paper - Reporting the Financial Effects of Rate Regulation
Deadline : 15th December, 2014
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Exposure Draft

17th November, 2014
Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value - Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13
Deadline : 15th December, 2014
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Exposure Draft

22nd October, 2014
Exposure Draft of Indian Accounting Standard (Ind AS) 101, First-time Adoption of Indian Accounting Standards
Deadline : 17th November, 2014
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Exposure Draft

30th September, 2014
Exposure Draft of Indian Accounting Standard (Ind AS) 115: Revenue from Contracts with Customers
Deadline : 25th October, 2014
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Exposure Draft

30th September, 2014
Exposure Draft of Indian Accounting Standards (Ind AS) 109: Financial Instruments
Deadline : 25th October, 2014
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Exposure Draft

24th September, 2014
Exposure Draft of the Further Amendments to Indian Accounting Standards (Ind ASs): Consideration of carve outs/ins
Deadline : 15th October, 2014
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Exposure Draft

17th September, 2014
Exposure Draft of the Amendments to Indian Accounting Standards (Ind ASs): Consideration of carve outs/ins
Deadline : 15th October, 2014
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Exposure Draft

17th September, 2014
Exposure Draft Agriculture: Bearer Plants (Amendments to Ind AS 16)
Deadline : 15th October, 2014
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Exposure Draft

17th September, 2014
Exposure Draft of Ind AS 41, Agriculture
Deadline : 15th October, 2014
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