Past Consultation documents for comment

This page lists all documents that has period already over for comment.

Consultation document

Exposure Draft

11th June, 2018
Long-term Interests in Associates and Joint Ventures (Amendments to Ind AS 28)
Deadline : 11th July, 2018
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Exposure Draft

11th June, 2018
Prepayment Features with Negative Compensation (Amendments to Ind AS 109, Financial Instruments)
Deadline : 11th July, 2018
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Exposure Draft

11th June, 2018
Plan Amendment, Curtailment or Settlement (Amendments to Ind AS 19, Employee Benefits)
Deadline : 11th July, 2018
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Exposure Draft

11th June, 2018
Annual Improvements to Ind AS (2018) (Corresponding to Annual Improvements to IFRS Standards 2015–2017 Cycle issued by the IASB)
Deadline : 11th July, 2018
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Exposure Draft

16th May, 2018
Accounting Standard (AS) 109, Financial Instruments
Deadline : 30th June, 2018
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Exposure Draft

6th April, 2018
Accounting Policy Changes (Proposed amendments to IAS 8)
Deadline : 7th May, 2018
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Exposure Draft

24th January, 2018
Exposure Draft of AS 16, Property, Plant and Equipment
Deadline : 24th February, 2018
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Exposure Draft

12th February, 2018
Indian Accounting Standard (Ind AS) 117, Insurance Contracts
Deadline : 31st March, 2018
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Exposure Draft

19th January, 2018
Exposure Draft of Appendix C, Uncertainty over Income Tax Treatments to Ind AS 12, Income Taxes,
Deadline : 19th February, 2018
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Exposure Draft

5th January, 2018
Exposure Draft of amendments to Ind AS 20, Accounting for Government Grants and Disclosure of Government Assistance
Deadline : 24th January, 2018
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Exposure Draft

5th October, 2017
Exposure Draft of Accounting Standard (AS) 24, Related Party Disclosures
Deadline : 31st October, 2017
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Exposure Draft

5th October, 2017
Exposure draft of Accounting Standards (AS) 23, Borrowing Costs
Deadline : 31st October, 2017
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Exposure Draft

25th September, 2017
Accounting Policies and Accounting Estimates Proposed amendments to IAS 8
Deadline : 30th November, 2017
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Exposure Draft

25th September, 2017
Definition of Material Proposed amendments to IAS 1 and IAS 8
Deadline : 30th November, 2017
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Exposure Draft

18th July, 2017
Exposure Draft of Ind AS 116, Leases
Deadline : 31st August, 2017
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Exposure Draft

29th June, 2017
Property, Plant and Equipment - Proceeds before Intended Use (Proposed amendments to IAS 16)
Deadline : 31st August, 2017
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Exposure Draft

15th June, 2017
Post-implementation Review—IFRS 13 Fair Value Measurement
Deadline : 16th August, 2017
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Discussion Paper

15th June, 2017
Discussion Paper issued by IASB on Disclosure Initiative—Principles of Disclosure
Deadline : 16th August, 2017
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Exposure Draft

27th April, 2017
Exposure Draft of Amendments to Ind AS 101, First-time Adoption of Indian Accounting Standards
Deadline : 19th May, 2017
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Exposure Draft

26th April, 2017
Exposure Draft of Clarifications to Ind AS 115, Revenue from Contracts with Customers
Deadline : 16th May, 2017
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Exposure Draft

24th April, 2017
Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)
Deadline : 15th May, 2017
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Exposure Draft

24th April, 2017
Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)
Deadline : 26th May, 2017
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Exposure Draft

29th March, 2017
Transfers of Investment Property, Amendments to Ind AS 40, Investment Property
Deadline : 28th April, 2017
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Exposure Draft

29th March, 2017
Appendix B of Ind AS 21, Foreign Currency Transactions and Advance Consideration
Deadline : 28th April, 2017
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Exposure Draft

29th March, 2017
Annual Improvements to Ind AS - Amendments in Ind AS 112 and 28 (corresponding to Annual Improvements to IFRS Standards 2014-2016 cycle issued by the IASB)
Deadline : 28th April, 2017
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Exposure Draft

7th February, 2017
Exposure Draft of Ind AS Compliant Schedule III to Companies Act, 2013, for Non-Banking Financial Companies (NBFCs)
Deadline : 6th March, 2017
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Exposure Draft

18th January, 2017
Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Amendments in Ind AS 12, Income Taxes)
Deadline : 20th February, 2017
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Exposure Draft

16th January, 2017
Annual Improvements to IFRS® Standards 2015-2017 Cycle
Deadline : 20th February, 2017
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Exposure Draft

24th June, 2015
Exposure Draft on Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14)
Deadline : 18th September, 2015
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Exposure Draft

5th June, 2015
Exposure Draft Updating References to the Conceptual Framework
Deadline : 25th September, 2015
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Exposure Draft

5th June, 2015
Exposure Draft on Conceptual Framework for Financial Reporting
Deadline : 25th September, 2015
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Exposure Draft

21st May, 2015
Exposure Draft on Effective Date of IFRS 15 (Proposed Amendments to IFRS 15)
Deadline : 20th June, 2015
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Exposure Draft

23rd February, 2015
Classification of Liabilities- Proposed Amendment to IAS 1
Deadline : 10th May, 2015
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Exposure Draft

30th December, 2014
Exposure Draft: Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)
Deadline : 15th February, 2015
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Exposure Draft

31st December, 2014
Exposure Draft: Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)
Deadline : 15th February, 2014
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Exposure Draft

30th December, 2014
Exposure Draft: Disclosure Initiative (Proposed amendments to IAS 7
Deadline : 15th March, 2015
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Exposure Draft

29th December, 2014
Exposure Draft of the Ind AS-compliant Schedule III to the Companies Act, 2013, for companies other than NBFCs
Deadline : 20th January, 2015
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Exposure Draft

25th November, 2014
Exposure Draft of the Accounting Standard (AS) 10 (Revised), Property Plant and Equipment
Deadline : 18th December, 2014
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Discussion Paper

17th November, 2014
Discussion Paper - Reporting the Financial Effects of Rate Regulation
Deadline : 15th December, 2014
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Exposure Draft

17th November, 2014
Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value - Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13
Deadline : 15th December, 2014
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Exposure Draft

22nd October, 2014
Exposure Draft of Indian Accounting Standard (Ind AS) 101, First-time Adoption of Indian Accounting Standards
Deadline : 17th November, 2014
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Exposure Draft

30th September, 2014
Exposure Draft of Indian Accounting Standard (Ind AS) 115: Revenue from Contracts with Customers
Deadline : 25th October, 2014
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Exposure Draft

30th September, 2014
Exposure Draft of Indian Accounting Standards (Ind AS) 109: Financial Instruments
Deadline : 25th October, 2014
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Exposure Draft

24th September, 2014
Exposure Draft of the Further Amendments to Indian Accounting Standards (Ind ASs): Consideration of carve outs/ins
Deadline : 15th October, 2014
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Exposure Draft

17th September, 2014
Exposure Draft of the Amendments to Indian Accounting Standards (Ind ASs): Consideration of carve outs/ins
Deadline : 15th October, 2014
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Exposure Draft

17th September, 2014
Exposure Draft Agriculture: Bearer Plants (Amendments to Ind AS 16)
Deadline : 15th October, 2014
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Exposure Draft

17th September, 2014
Exposure Draft of Ind AS 41, Agriculture
Deadline : 15th October, 2014
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