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

5th December, 2025

Exposure Draft of Ind AS 119, Subsidiaries without Public Accountability: Disclosures

Deadline : 5th March, 2026

Exposure Draft

23rd December, 2025

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

Deadline : 22nd May, 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

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 Fair Presentation and Compliance with IFRS Accounting Standards (IAS 1)

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 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 Updates to Committee’s agenda decisions for IFRS 18 [November 2025]

Deadline : 22nd January, 2026

Exposure Draft

26th December, 2025

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

Deadline : 25th January, 2026