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

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

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

30th September, 2024
Exposure Draft on Equity Method of Accounting - IAS 28, Investments in Associates and Joint Ventures (revised 202x)
Deadline : 30th November, 2024

Tentative Agenda Decision

1st October, 2024
Tentative Agenda Decision on Guarantees Issued on Obligations of Other Entities
Deadline : 31st October, 2024

Tentative Agenda Decision

1st October, 2024
Tentative Agenda Decision on Recognition of Revenue from Tuition Fees (IFRS 15)
Deadline : 31st October, 2024