ICAI Exposure Drafts 

FASB Exposure Draft

IASB Exposure Drafts

AICPA Exposure Drafts

GASB Exposure Draft

CBDT Draft

Insolvency and Bankruptcy Law Draft

MCA Drafts

SEBI Drafts





FASB Exposure Draft: 

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:

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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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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