ASB Comments

Exposure Draft

18th March, 2024

Exposure Draft on Business Combination- Disclosures, Goodwill, and Impairment (Proposed amendments to IFRS 3 and IAS 36)

Deadline : 31st May, 2024

12th December, 2023

Exposure Draft on Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1

Deadline : 25th February, 2024

Exposure Draft

1st November, 2023

Exposure Draft of Lack of Exchangeability - Amendments to Ind AS 21

Deadline : 1st December, 2023

Exposure Draft

27th October, 2023

Exposure Draft on Accounting Standards for Limited Liability Partnerships (LLPs)

Deadline : 27th November, 2023

Exposure Draft

10th October, 2023

Exposure Draft of the International Non-Profit Accounting Guidance (INPAG) - Part 2

Deadline : 10th January, 2024

Exposure Draft

21st September, 2023

Exposure Draft on Annual Improvements - Volume 11

Deadline : 10th November, 2023

Exposure Draft

25th July, 2023

Exposure Draft of International Tax Reform - Pillar Two Model Rules - Amendments to AS 22

Deadline : 25th August, 2023

Exposure Draft

25th July, 2023

Exposure Draft of International Tax Reform - Pillar Two Model Rules - Amendments to Ind AS 12

Deadline : 25th August, 2023

Exposure Draft

25th July, 2023

Exposure Draft of Supplier Finance Arrangements - Amendments to Ind AS 7 and Ind AS 107

Deadline : 25th August, 2023

Request for Information

18th July, 2023

Request for Information on Post-implementation Review of IFRS 15, Revenue from Contracts with Customers

Deadline : 31st August, 2023

Exposure Draft

2nd June, 2023

Exposure Draft on International Tax Reform - Pillar Two Model Rules - Proposed Amendments to the IFRS for SMEs Standard

Deadline : 2nd July, 2023

Request for Information

31st May, 2023

Request for Information on Post-implementation Review of IFRS 9 Financial Instruments Impairment

Deadline : 24th August, 2023

Exposure Draft

10th May, 2023

Exposure Draft on Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7)

Deadline : 10th June, 2023

Exposure Draft

7th February, 2023

Exposure Draft on Guidance Note on Financial Statements of Limited Liability Partnerships

Deadline : 8th March, 2023

Exposure Draft

7th February, 2023

Exposure Draft on Guidance Note on Financial Statements of Non-Corporate Entities

Deadline : 8th March, 2023

Exposure Draft

17th January, 2023

Exposure Draft of the International Non-Profit Accounting Guidance (INPAG)- Part 1

Deadline : 17th February, 2023

Exposure Draft

16th January, 2023

Exposure Draft on International Tax Reform- Pillar Two Model Rules

Deadline : 16th February, 2023

Exposure Draft

30th December, 2022

Exposure Draft of Lease Liability in a Sale and Leaseback-Amendments to Ind AS 116, Leases

Deadline : 30th January, 2023

Exposure Draft

30th December, 2022

Exposure Draft of Classification of Liabilities as Current or Non-current and Non-current Liabilities with Covenants - Amendments to Ind AS 1, Presentation of Financial Statements

Deadline : 28th February, 2023

Exposure Draft

10th October, 2022

Exposure Draft on Third edition of the IFRS for SMEs Accounting Standard

Deadline : 31st December, 2022

Exposure Draft

19th September, 2022

Exposure Draft of Revised AS 113, Fair Value Measurement

Deadline : 18th October, 2022

Exposure Draft

29th April, 2022

Exposure Draft of Revised AS 108, Segment Reporting

Deadline : 28th May, 2022

Exposure Draft

8th February, 2022

Exposure Draft of Amendments to Ind AS 117, Insurance Contracts

Deadline : 10th March, 2022

Exposure Draft

4th January, 2022

Exposure Draft of AS 111, Financial Reporting of Interest in Joint Ventures

Deadline : 3rd February, 2022

Exposure Draft

4th January, 2022

Exposure Draft of AS 110, Consolidated and Separate Financial Statements

Deadline : 3rd February, 2022

Exposure Draft

4th January, 2022

Exposure Draft of AS 103, Accounting for Amalgamations

Deadline : 3rd February, 2022

Exposure Draft

4th January, 2022

Exposure Draft of Revised AS 28, Accounting for Associates and Jointly Controlled Entities

Deadline : 3rd February, 2022

Exposure Draft

30th November, 2021

Non-current Liabilities with Covenants - Proposed amendments to IAS 1

Deadline : 30th January, 2022

Exposure Draft

30th November, 2021

Supplier Finance Arrangements - Proposed amendments to IAS 7 and IFRS 7

Deadline : 30th January, 2022

Request for Information

5th October, 2021

Request for Information Post-implementation Review of IFRS 9, Financial Instruments: Classification and Measurement

Deadline : 10th December, 2021

Exposure Draft

22nd September, 2021

Exposure Draft of Deferred Tax related to Assets and Liabilities arising from a Single Transaction - Amendments to Ind AS 12, Income Taxes

Deadline : 25th October, 2021

Exposure Draft

31st August, 2021

Exposure Draft of Revised AS 36, Impairment of Assets

Deadline : 30th September, 2021

Exposure Draft

12th August, 2021

Exposure Draft of Revised Accounting Standard 105

Deadline : 14th September, 2021

Exposure Draft

9th August, 2021

Exposure Draft of Subsidiaries without Public Accountability: Disclosures

Deadline : 15th December, 2021

Exposure Draft

3rd August, 2021

Initial Application of IFRS 17 and IFRS 9 - Comparative Information Proposed amendment to IFRS 17

Deadline : 3rd September, 2021

Exposure Draft

30th July, 2021

Exposure Draft of Disclosure of Accounting Policies - Amendments to Ind AS 1

Deadline : 31st August, 2021

Exposure Draft

16th July, 2021

Exposure Draft of IFRS Practice Statement - Management Commentary

Deadline : 1st October, 2021

Exposure Draft

9th July, 2021

Exposure Draft of Revised AS 102, Share-based Payments

Deadline : 7th August, 2021

Exposure Draft

2nd June, 2021

Exposure Draft of Definition of Accounting Estimates - Amendments to Ind AS 8

Deadline : 1st July, 2021

Exposure Draft

1st June, 2021

Exposure Draft for amendments to Guidance Note on Accounting for Derivative Contracts w.r.t. IBOR Phase 2 Replacement Issues

Deadline : 21st June, 2021

Exposure Draft

12th May, 2021

Exposure Draft of Revised AS 12, Income Taxes

Deadline : 10th June, 2021

Exposure Draft

4th May, 2021

Disclosure Requirements in IFRS Standardsâ€”A Pilot Approach

Deadline : 26th November, 2021

Exposure Draft

28th April, 2021

Exposure Draft of Lack of Exchangeability

Deadline : 30th July, 2021

Exposure Draft

7th April, 2021

Exposure Draft of Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to Ind AS 116, Leases)

Deadline : 17th April, 2021

Exposure Draft

18th February, 2021

Exposure Draft of Annual Improvements to Ind AS (2021)

Deadline : 20th March, 2021

Exposure Draft

18th February, 2021

Exposure Drafts of Amendments to Ind AS 103 for comments

Deadline : 20th March, 2021

Exposure Draft

18th February, 2021

Exposure Drafts of Amendments to Ind AS 16 for comments

Deadline : 20th March, 2021

Exposure Draft

18th February, 2021

Exposure Drafts of Amendments to Ind AS 37 for comments

Deadline : 20th March, 2021

Exposure Draft

16th February, 2021

Exposure Draft of Regulatory Assets and Regulatory Liabilities

Deadline : 10th May, 2021

Exposure Draft

11th February, 2021

Covid-19-Related Rent Concessions beyond 30 June 2021 Proposed amendment to IFRS 16

Deadline : 21st February, 2021

Request for Information

8th January, 2021

Request for Information Post-implementation Review: IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities

Deadline : 2nd April, 2021

Discussion Paper

8th January, 2021

Discussion Paper on Business Combinations under Common Control

Deadline : 15th July, 2021

Exposure Draft

24th December, 2020

Exposure Draft of Amendments to Ind AS 117, Insurance Contracts, for comments

Deadline : 24th January, 2021

Exposure Draft

14th December, 2020

Exposure Draft of Lease Liability in a Sale and Leaseback - Proposed amendment to IFRS 16

Deadline : 15th February, 2021

Exposure Draft

3rd November, 2020

Exposure Draft of Revised AS 21, The Effects of Changes in Foreign Exchange Rates

Deadline : 3rd December, 2020

Exposure Draft

29th October, 2020

Exposure Draft of Interest Rate Benchmark Reform â€“ Phase 2 (Amendments to Ind AS 109, Ind AS 107 and Ind AS 116)

Deadline : 30th November, 2020

Discussion Paper

30th April, 2020

Discussion Paper Business Combinationsâ€”Disclosures, Goodwill and Impairment issued by the IASB for comments

Deadline : 30th June, 2020

Exposure Draft

27th April, 2020

Exposure Draft of Interest Rate Benchmark Reform -Phase 2 issued by IASB

Deadline : 20th May, 2020

Exposure Draft

26th April, 2020

Covid-19-Related Rent Concessions Proposed amendment to IFRS 16

Deadline : 5th May, 2020

Request for Information

19th March, 2020

Request for Information for comprehensive review of IFRS for SMEs Standard issued by the IASB

Deadline : 30th May, 2020

Exposure Draft

1st January, 2020

Exposure Draft of Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS)

Deadline : 29th February, 2020

Exposure Draft

31st December, 2019

General Presentation and Disclosures

Deadline : 20th March, 2020

Exposure Draft

10th October, 2019

Exposure Draft Interest Rate Benchmark Reform - Amendments to Ind AS 109 and Ind AS 107

Deadline : 8th November, 2019

Exposure Draft

21st August, 2019

Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2)

Deadline : 11th October, 2019

Exposure Draft

19th July, 2019

Deferred Tax related to Assets and Liabilities arising from a Single Transaction issued by IASB

Deadline : 30th September, 2019

Exposure Draft

1st July, 2019

Amendments to IFRS 17, Insurance Contracts

Deadline : 16th August, 2019

Exposure Draft

28th June, 2019

Reference to the Conceptual framework (Proposed amendments to IFRS 3)

Deadline : 16th August, 2019

Exposure Draft

23rd May, 2019

Annual Improvements to IFRS Standards 2018-2020

Deadline : 8th July, 2019

Exposure Draft

14th May, 2019

Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)

Deadline : 10th June, 2019

Exposure Draft

12th April, 2019

Exposure Draft of AS 34, Interim Financial Reporting

Deadline : 12th May, 2019

Exposure Draft

3rd April, 2019

Exposure Draft of upgraded AS 17, Leases

Deadline : 4th May, 2019

Exposure Draft

27th February, 2019

Exposure Draft of Definition of Material (Amendments to Ind AS 1 and Ind AS 8)

Deadline : 6th April, 2019

Exposure Draft

27th February, 2019

Exposure Draft of Definition of Business (Amendments to Ind AS 103)

Deadline : 6th April, 2019

Exposure Draft

27th February, 2019

Revised Guidance Note on Accounting of Political Parties

Deadline : 6th April, 2019

Exposure Draft

1st February, 2019

Exposure Draft of upgraded AS 41, Agriculture

Deadline : 3rd March, 2019

Exposure Draft

7th January, 2019

Exposure Draft of AS 18, Revenue

Deadline : 4th February, 2019

Exposure Draft

7th January, 2019

Exposure Draft of AS 11, Construction Contracts

Deadline : 4th February, 2019

Exposure Draft

1st January, 2019

Onerous Contractsâ€”Cost of Fulfilling a Contract (Proposed amendments to IAS 37)

Deadline : 28th February, 2019

Exposure Draft

29th December, 2018

Exposure Draft of AS 37, Provisions, Contingent Liabilities and Contingent Assets

Deadline : 28th January, 2019

Exposure Draft

29th December, 2018

Exposure Draft of AS 1, Presentation of Financial Statements

Deadline : 31st January, 2019

Exposure Draft

10th October, 2018

Exposure Draft of AS 40, Investment Property

Deadline : 10th November, 2018

Exposure Draft

3rd October, 2018

Exposure Draft of AS 38, Intangible Assets

Deadline : 2nd November, 2018

Discussion Paper

9th August, 2018

Discussion Paper: Financial Instruments with Characteristics of Equity

Deadline : 7th November, 2018

Exposure Draft

11th July, 2018

Draft AS 19, Employee Benefits

Deadline : 10th August, 2018