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

23rd December, 2025
Exposure Draft on Risk Mitigation Accounting - Proposed amendments to IFRS 9 and IFRS 7
Deadline : 22nd May, 2026
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Exposure Draft

3rd March, 2026
Exposure Draft on Amendments to the Fair Value Option for Investments in Associates and Joint Ventures - Proposed amendments to IAS 28
Deadline : 2nd April, 2026
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Tentative Agenda Decision

2nd April, 2026
Tentative Agenda Decision on Reassessment of Control (IFRS 10)
Deadline : 2nd May, 2026
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