ICAI Exposure Drafts 

FASB Exposure Draft

IASB Exposure Drafts

AICPA Exposure Drafts

GASB Exposure Draft

CBDT Draft

Insolvency and Bankruptcy Law Draft

MCA Drafts

IRDA Drafts

SEBI Drafts

 

 

 


 

FASB Exposure Draft: 

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]

U.S. GAAP Financial Reporting Taxonomy: Efficiency and Effectiveness Review
[Last date for comments: June 15, 2017]

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IASB Exposure Drafts: 

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

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]

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AICPA Exposure Drafts: 

Working Draft: Telecommunications Revenue Recognition Implementation Issue
Issue #15-5– Considering the effect of the time value of money

[Last date for comments: July 3, 2017]

Proposed Statement on Auditing Standards
Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans subject to ERISA

[Last date for comments: August 21, 2017]

11 new Working Drafts on Revenue Recognition Guidance for Airline, Gaming, Hospitality and Time Share industries
[Last date for comments: June 1, 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 Draft:

Draft Notification in respect of foreign company said to be resident in India under Section 115JH of the Income-tax Act, 1961
[Last date for comments: June 23, 2017]

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Insolvency and Bankruptcy Law Draft:

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

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MCA Drafts:

Summary of draft Companies (Cost Records and Audit) Amendment Rules, 2017

[Last date for comments: August 26, 2017]
 

Amendments to Companies (Specification of Definitions Details) Rules, 2014
[Last date for comments: July 20, 2017]

The Companies (Registered Valuers and Valuation) Rules, 2017
[Last date for comments: June 26, 2017]

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IRDA Drafts:

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.]

Second Amendment to IRDAI’s (Payment of commission, remuneration or reward to insurance agent or insurance intermediaries) Regulations, 2016
[Last date for comments: August 9, 2017 to be sent to This email address is being protected from spambots. You need JavaScript enabled to view it. and This email address is being protected from spambots. You need JavaScript enabled to view it.]

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SEBI Drafts:

Discussion Paper on Growth and Development of Equity Derivatives Market in India
[Last date for comments: August 10, 2017]

Consultation Paper on Easing of Access Norms for Investment by FPIs
[Last date for comments: July 27, 2017]

Consultation paper on Amendments/Clarifications to the SEBI (Investment Advisers) Regulations, 2013
[Last date for comments: July 14, 2017]

Discussion paper on Draft Code of Conduct for Index Providers
[Last date for comments: June 20, 2017]

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