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 Provisions - Targeted Improvements - Proposed amendments to IAS 37

Deadline : 20th January, 2025

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

Deadline : 13th January, 2025

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

Deadline : 13th January, 2025

Exposure Draft on Due Process Handbook by IFRS Foundation

Deadline : 11th February, 2025

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

Deadline : 6th April, 2025