Exposure Drafts
- ICAI Exposure Drafts
- NFRA Exposure Draft
- IFSCA Exposure Drafts
- RBI Exposure Drafts
- SEBI Exposure Drafts
- IFRS Exposure Drafts
- FASB Exposure Drafts
- IPSAS Exposure Drafts
- FRC Exposure Draft
- Exposure Draft of Amendments to the Classification and Measurement of Financial Instruments: Amendments to Ind AS 109 and Ind AS 107
[Last date for Comments: October 23, 2024]
- Exposure Draft of Annual Improvements to Ind AS (2024) - Corresponding to Annual Improvements to IFRS Standards Volume 11 issued by the IASB
[Last date for Comments: October 23, 2024]
- Proposed Revision in SA 600 - Special Considerations - Audit of Group Financial Statements (including The Work of Component Auditors)
[Last date for Comments: October 30, 2024]
- Consultation Paper on Principles to Mitigate the Risk of Greenwashing in ESG Labelled Debt Securities in the IFSC
[Last date for Comments: October 25, 2024]
- Consultation Paper on Principle-Based Guidelines on Cyber Security and Cyber Resilience for all Regulated Entities (REs) in IFSC
[Last date for Comments: October 19, 2024]
- Consultation Paper on proposed revised ‘Framework for undertaking Global/Regional Corporate Treasury Centres activities by Finance Company/Unit in IFSC’
[Last date for Comments: October 2, 2024]
- Draft Circular on Forms of Business and Prudential Regulation for Investments
[Last date for Comments: November 20, 2024]
- Valuation of repurchase (repo) transactions by Mutual Funds
[Last date for Comments: November 14, 2024] - Consultation Paper on recognition as specified digital platform
[Last date for Comments: November 12, 2024] - Consultation Paper on “Opening of demat account in the name of Association of Persons (AOPs) for holding certain securities in dematerialized form”
[Last date for Comments: November 5, 2024] - Consultation paper on draft circular for “Policy for Sharing Data for the Purpose of Research /Analysis”
[Last date for Comments: October 29, 2024] - Draft Circular for “Facilitation to SEBI registered Stock Brokers to access Negotiated Dealing System-Order Matching (NDS-OM) for trading in Government securities- Separate Business Units (SBU)”
[Last date for Comments: October 25, 2024] - Consultation paper on draft circular for “Disclosure of expenses, half yearly returns, yield and risk-o-meter of schemes of Mutual Funds
[Last date for Comments: October 18, 2024] - Consultation paper on the proposal to exempt certain transactions from trading window restrictions
[Last date for Comments: October 17, 2024] - Consultation paper on Draft Circular for "Simplified registration for Foreign Portfolio Investors (FPIs)"
[Last date for Comments: October 15, 2024] - Proposed amendment to SEBI LODR Regulations, 2015 with respect to allowing only electronic mode for payment of dividend or interest or redemption or repayment amounts
[Last date for Comments: October 11, 2024]
- IFRS Accounting Standard
Equity Method of Accounting
IAS 28 Investments in Associates and Joint Ventures (revised 202x)
[Last date for Comments: January 20, 2025] - Climate-related and Other Uncertainties in the Financial Statements
Proposed illustrative examples
[Last date for Comments: November 28, 2024] - Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures
[Last date for Comments: November 27, 2024] - Translation to a Hyperinflationary Presentation Currency
Proposed amendments to IAS 21
[Last date for Comments: November 22, 2024] - Proposed IFRS Taxonomy Update
IFRS Accounting Taxonomy 2024 — Update 3
IFRS 19 Subsidiaries without Public Accountability: Disclosures, Amendments to the Classification and Measurement of Financial Instruments and Annual Improvements
[Last date for Comments: October 28, 2024]
- Proposed ASU
Derivatives and Hedging (Topic 815)
Hedge Accounting Improvements
[Last date for Comments: November 25, 2024] - Proposed ASU
Derivatives and Hedging (Topic 815) and
Revenue from Contracts with Customers (Topic 606)
[Last date for Comments: October 21, 2024]
- Proposed International Public Sector Accounting Standard
Limited-scope Updates to First-time Adoption of Accrual Basis International Public Sector Accounting Standards (IPSAS)
(Amendments to IPSAS 33)
[Last date for Comments: December 13, 2024] - Proposed International Public Sector Accounting Standard
Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement
[Last date for Comments: November 29, 2024]
- Consultation on Guidance on the Going Concern Basis of Accounting and Related Reporting, including Solvency and Liquidity Risk
[Last date for Comments: October 28, 2024]
