Exposure Drafts
- ICAI Exposure Drafts
- Finance Ministry Draft
- RBI Exposure Drafts
- SEBI Exposure Drafts
- ICAEW Exposure Draft
- PCAOB Exposure Draft
- IFRS Exposure Draft
- FASB Exposure Drafts
- GASB Exposure Drafts
- IAASB Exposure Draft
- UK Draft Exposure Draft
- Guidance Note on Transfer of Capital Reserve
[Last date for Comments: April 20, 2023]
- Guidance Note on Financial Statements of Limited Liability Partnerships
[Last date for Comments: March 8, 2023]
- Guidance Note on Financial Statements of Non-Corporate Entities
[Last date for Comments: March 8, 2023]
- Settlement of Contractual Disputes
[Last date for Comments: March 8, 2023]
- Draft Guidelines on Minimum Capital Requirements for Market Risk – under Basel III
[Last date for Comments: April 15, 2023] - Reserve Bank of India (Government Securities Lending) Directions, 2023
[Last date for Comments: March 17, 2023] - Discussion Paper on Securitisation of Stressed Assets Framework (SSAF)
[Last date for Comments: February 28, 2023] - Discussion Paper on Expected Loss (EL)-based Approach for loan loss provisioning by banks
[Last date for Comments: February 28, 2023]
- Consultation Paper on Holding of Sponsor in REITs and InvITs
[Last date for Comments: March 8, 2023] - Consultation Paper on Regulatory Framework for ESG Rating Providers (ERPs) in Securities Market
[Last date for Comments: March 8, 2023] - Consultation Paper on certain Amendments to SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, with the objective of increasing transparency and streamlining certain processes
[Last date for Comments: March 8, 2023] - Consultation Paper on Strengthening Corporate Governance at Listed Entities By Empowering Shareholders - Amendments to the SEBI (LODR) Regulations, 2015
[Last date for Comments: March 7, 2023] - Consultation Paper on Streamlining Disclosures by Listed Entities and Strengthening Compliance with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
[Last date for Comments: March 6, 2023] - Consultation Paper on ESG Disclosures, Ratings and Investing
[Last date for Comments: March 6, 2023] - Consultation Paper on Review of Role and Obligations of Mutual Fund Trustees
[Last date for Comments: February 24, 2023] - Consultation paper on review of Corporate Governance norms for a High Value Debt Listed Entity
[Last date for Comments: February 22, 2023] - Consultation paper on institutional mechanism for Stock Brokers to ensure prevention and detection of fraud or market abuse
[Last date for Comments: February 21, 2023] - Consultation paper on Investor consent for buying/selling investments from/to associates of AIFs
[Last date for Comments: February 18, 2023] - Consultation paper on review of eligibility criteria for the key investment team and prescribing qualification for compliance officer of Manager of an Alternative Investment Fund
[Last date for Comments: February 18, 2023] - Consultation paper on dematerialisation of units of AIFs
[Last date for Comments: February 18, 2023] - Consultation paper on safeguarding clients’ funds placed with stock brokers/ Clearing Members (CMs): Upstreaming of clients’ funds to Clearing Corporations (CCs)
[Last date for Comments: February 17, 2023] - Consultation paper on direct plan for schemes of Alternative Investment Funds (AIFs) and trail model for distribution commission in AIFs
[Last date for Comments: February 18, 2023] - Consultation Paper on providing option to Alternative Investment Funds and their investors to carry forward unliquidated investments of a scheme upon completion of its tenure
[Last date for Comments: February 18,2023] - Consultation Paper on Regulatory Framework for REITs and InvITs to issue Depository Receipts
[Last date for Comments: February 21,2023]
- Proposed Revisions to the Code Addressing Tax Planning and Related Services (Issued by IESBA)
[Last date for Comments: May 18, 2023]
- Proposed Auditing Standard – The Auditor’s Use of Confirmation, and Other Proposed Amendments to PCAOB Standards
[Last date for Comments: February 20, 2023]
- Amendments to the Classification and Measurement of Financial Instruments
Proposed amendments to IFRS 9 and IFRS 7
[Last date for Comments: July 19, 2023] - IFRS Accounting Standard
International Tax Reform—Pillar Two Model Rules
Proposed amendments to IAS 12
[Last date for Comments: March 10, 2023] - Third edition of the IFRS for SMEs Accounting Standard
[Last date for Comments: March 7, 2023]
- Proposed Accounting Standards Update
Intangibles — Goodwill and Other — Crypto Assets
Accounting for and Disclosure of Crypto Assets
[Last date for Comments: June 6, 2023]
- Proposed Accounting Standards Update
Income Taxes (Topic 740)
Improvements to Income Tax Disclosures
[Last date for Comments: May 30, 2023]
- Proposed Statement of Financial Accounting Concepts
Concepts Statement No. 8, Conceptual Framework for Financial Reporting
Chapter 5: Recognition and Derecognition
[Last date for Comments: February 21, 2023]
- Additional Proposal for Implementation Guidance Update—2023
[Last date for Comments: March 10, 2023]
- Proposed Part 10, Audits of Group Financial Statements
[Last date for Comments: May 2, 2023]
- Proposed International Standard on Auditing 500 (Revised)
Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs
[Last date for Comments: April 24, 2023]
- Future financial services regulatory regime for cryptoassets - Consultation and call for evidence
[Last date for Comments: April 30, 2023 to be sent toThis email address is being protected from spambots. You need JavaScript enabled to view it. ]