ICAI Exposure Drafts 

PCAOB Exposure Draft

FASB Exposure Drafts

IASB Exposure Drafts

GASB Exposure Draft

CBDT Drafts

Insolvency and Bankruptcy Law Drafts

MCA Draft

IRDA Drafts

SEBI Drafts

RBI Draft

 

 

 


 

PCAOB Exposure Draft: 

Proposed Amendments relating to the Supervision of Audits involving Other Auditors
[Last date for comments: November 15, 2017]

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FASB Exposure Drafts: 

Proposed Accounting Standards Update:
Codification Improvements

[Last date for comments: December 4, 2017]

Two Proposed Accounting Standards Updates (ASU):
I. ASU No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
II. ASU No. 2016-02, Leases (Topic 842)

[Last date for comments: November 13, 2017]

Proposed Accounting Standards Update:
Consolidation (Topic 812) - Reorganization

[Last date for comments: December 4, 2017]

Proposed Accounting Standards Update: Not-for-Profit Entities (Topic 958)
Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made

[Last date for comments: November 1, 2017]

Proposed U.S. GAAP Financial Reporting Taxonomy
[Last date for comments: October 31, 2017]

Proposed Accounting Standards Update:
Leases (Topic 842) - Land Easement Practical Expedient for Transition to Topic 842

[Last date for comments: October 25, 2017]

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IASB Exposure Drafts: 

Property, Plant and Equipment - Proceeds before Intended Use (Proposed amendments to IAS 16)
[Last date for comments: October 19, 2017]

Disclosure Initiative -- Principles of Disclosure
[Last date for comments: October 2, 2017]

Post-implementation Review -- IFRS 13 Fair Value Measurement
[Last date for comments: September 22, 2017]

IFRS Taxonomy 2017 - IFRS 17 Insurance Contracts
[Last date for comments: September 18, 2017]

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GASB Exposure Draft: 

Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements
[Last date for comments: September 15, 2017]

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CBDT Drafts:

Conversion of Indian branch of foreign bank into Indian subsidiary company u/s 115JG (1)
[Last date for comments: November 30, 2017]

Amendment of Rule 17A and Form 10A of the Income-tax Rules, 1962
[Last date for comments: October 27, 2017]

Framing of rules in respect of Country-by-Country reporting and furnishing of master file
[Last date for comments: October 16, 2017]

New Rule 39A & Form No.28AA - Voluntary reporting of estimated current income and advance tax liability
[Last date for comments: September 29, 2017]

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Insolvency and Bankruptcy Law Drafts:

The Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Individuals and Firms) Regulations, 2017
[Last date for comments: October 31, 2017]

The Insolvency and Bankruptcy (Application to Adjudicating Authority for Insolvency Resolution Process for Individuals and Firms) Rules, 2017
[Last date for comments: October 31, 2017]

IBBI invites comments from public on the regulations notified under the Insolvency and Bankruptcy Code, 2016
[Last date for comments: December 31, 2017]

Amendments to the Insolvency and Bankruptcy Board of India (Information Utilities) Regulations, 2017
[Last date for comments: September 6, 2017]

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MCA Draft:

Further Simplification of Starting a Business (Name Reservation and Incorporation Procedure) in India
[Last date for comments: November 5, 2017]
 

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IRDA Drafts:

Guidelines for Independent Assessment of Statutory Actuarial Valuation
[Last date for comments: October 13, 2017]

Discussion Paper on ‘Telematics and Motor Insurance’
[Last date for comments: September 8, 2017 to be sent to This email address is being protected from spambots. You need JavaScript enabled to view it. and/ or This email address is being protected from spambots. You need JavaScript enabled to view it.]

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SEBI Drafts:

Report by the Committee on Corporate Governance
[Last date for comments: November 4, 2017]

Consultation Paper on Review of the Regulatory Framework for Credit Rating Agencies
[Last date for comments: September 29, 2017]

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RBI Draft:

Framework for Authorisation of Electronic Trading Platforms under section 45W of the RBI Act, 1934
[Last date for comments: November 10, 2017]

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