Exposure Drafts
- NFRA Exposure Draft
- CCI Exposure Draft
- IBBI Exposure Drafts
- IFSCA Exposure Draft
- IRDAI Exposure Drafts
- DGFT Exposure Draft
- RBI Exposure Draft
- SEBI Exposure Drafts
- IFRS Exposure Drafts
- FASB Exposure Drafts
- IPSAS Exposure Drafts
- 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 on the draft amendments to the Competition Commission of India (Manner of Recovery of Monetary Penalty) Regulations, 2011
[Last date for Comments: December 6, 2024]
- Discussion Paper Monitoring Committee under CIRP
[Last date for Comments: December 9, 2024] - Discussion Paper on Review of Grievance Redressal and Enforcement Framework and Rationalisation of Timelines Regarding Authorisation for Assignment
[Last date for Comments: December 10, 2024] - Discussion Paper – Liquidation and Voluntary Liquidation Process
[Last date for Comments: December 9, 2024] - Discussion Paper on issues related to Real Estate
[Last date for Comments: November 27, 2024] - Discussion paper on Mediation by the Operational Creditors before approaching Adjudicating Authority for filing Section 9 application
[Last date for Comments: November 24, 2024]
- Consultation Paper on proposed IFSCA (KYC Registration Agency) Regulations 2024
[Last date for Comments: December 27, 2024] - Consultation Paper on proposed IFSCA (Capital Market Intermediaries) Regulations, 2024
[Last date for Comments: December 12, 2024]
- IRDAI (Insurance Advisory Committee) (Amendment) Regulations, 2024
[Last date for Comments: November 26, 2024] - IRDAI (Meetings) Amendment Regulations, 2024
[Last date for Comments: November 26, 2024] - IRDAI (Re-insurance Advisory Committee) (Amendment) Regulations, 2024
[Last date for Comments: November 26, 2024] - IRDAI (Regulatory Sandbox) (Amendment) Regulations
[Last date for Comments: November 25, 2024] - IRDAI (Maintenance of Information by the Regulated Entities and Sharing of information by the Authority), Regulations, 2024
[Last date for Comments: November 20, 2024] - IRDAI (Insurance Fraud Monitoring Framework) Guidelines, 2024
[Last date for Comments: November 13, 2024]
- Harmonisation of Schedule-II (Export Policy), ITC(HS) 2022
[Last date for Comments: November 27, 2024]
- Draft Circular on Forms of Business and Prudential Regulation for Investments
[Last date for Comments: November 20, 2024]
- Draft Circular for “Service platform for investors to trace inactive and unclaimed Mutual Fund folios: MITRA (Mutual Fund Investment Tracing and Retrieval Assistant)”
[Last date for Comments: January 7, 2025] - Participation of retail investors in algorithmic trading
[Last date for Comments: January 3, 2025] - Consultation paper on Draft Circular on Operational Efficiency in Monitoring of Non-Resident Indians (NRIs) Position Limits in Exchange Traded Derivatives Contracts - Ease of Doing Investment
[Last date for Comments: December 31, 2024] - Harnessing DigiLocker as a Digital Public Infrastructure for reducing Unclaimed Assets in the Indian Securities Market
[Last date for Comments: December 31, 2024] - Consultation Paper on draft circular to provide clarity on provisions related to association of persons regulated by the Board, MIIs, and their agents with persons carrying on prohibited activities
[Last date for Comments: December 27, 2024] - Consultation Paper on “the proposed framework for devolvement of In-The-Money (ITM) single stock option contracts into futures, 1 day prior to expiry, to mitigate the potential risks arising from sudden movement of Out-of-The-Money (OTM) option contracts to ITM option contracts near expiry in the context of physical settlement in the derivatives segment”
[Last date for Comments: December 26, 2024] - Consultation paper on Introducing Close Auction Session in Equity Cash segment
[Last date for Comments: December 26, 2024] - Measure for ease of doing business – Settlement of Account of Clients who have not traded in the last 30 days
[Last date for Comments: December 26, 2024] - Consultation Paper on Online Monitoring of System Audit of Stock Brokers
[Last date for Comments: December 26, 2024] - Consultation Paper on Review of Ownership and Economic Structure of Clearing Corporations
[Last date for Comments: December 13, 2024, extended to December 31, 2024] - Consultation Paper on Process for appointment of specific KMPs of an MII; and cooling-off period for KMPs and Directors of an MII joining a competing MII
[Last date for Comments: December 12, 2024, extended to December 31, 2024] - Consultation paper on Review of SME segment framework under SEBI (ICDR) Regulations, 2018, and applicability of corporate governance provisions under SEBI (LODR) Regulations, 2015 on SME companies to strengthen pre-listing and post-listing SME provisions
[Last date for Comments: December 4, 2024] - Proposed amendments with respect to assigning responsibility for the use of artificial intelligence tools by Market Infrastructure Institutions, Registered Intermediaries and other persons regulated by SEBI
[Last date for Comments: November 28, 2024] - Consultation paper on review of regulatory framework for Angel Funds in AIF Regulations
[Last date for Comments: November 28, 2024] - Consultation paper on Review of SEBI (Custodian) Regulations, 1996
[Last date for Comments: November 28, 2024] - Consultation paper on “Procedure for seeking waiver or reduction of interest in respect of recovery proceedings initiated for failure to pay penalty”
[Last date for Comments: December 2, 2024] - Consultation Paper on proposed review of the definition of Unpublished Price Sensitive Information under SEBI (Prohibition of Insider Trading) Regulations, 2015 to bring regulatory clarity, certainty and uniformity of compliance in the ecosystem
[Last date for Comments: November 30, 2024] - Consultation paper on review of requirements of alignment of interest of the Designated Employees of the AMC with the interest of the unitholders
[Last date for Comments: November 21, 2024] - Consultation paper on modifying the requirement of uploading initial draft Scheme Information Documents (SIDs) on SEBI website
[Last date for Comments: November 20, 2024] - Consultation paper on specifying timelines for deployment of funds collected by Asset Management Companies (AMCs) in New Fund Offer (NFO) as per asset allocation of the scheme
[Last date for Comments: November 20, 2024] - Consultation Paper on Measures for Reforms to Debenture Trustees Regulations including towards Ease of Doing Business
[Last date for Comments: November 18, 2024] - Consultation paper on review of SEBI (Issue and Listing of Securitised Debt Instruments and Security Receipts) Regulations, 2008
[Last date for Comments: November 16, 2024] - Consultation paper on review of provisions of LODR Regulations pertaining to corporate governance norms for High Value Debt Listed entities (HVDLEs)
[Last date for Comments: November 15, 2024] - Consultation Paper on Proposals for Ease of Doing Business by ESG Rating Providers (ERPs)
[Last date for Comments: November 15, 2024] - Consultation Paper on Proposals for REITs and InvITs
[Last date for Comments: November 13, 2024] - Consultation paper on introduction of regulatory framework for Restricted return InvITs
[Last date for Comments: November 13, 2024] - Consultation paper on Ease of Doing Business for Small and Medium REITs
[Last date for Comments: November 13, 2024] - SMS and E-mail alerts to investors by Stock Exchanges
[Last date for Comments: November 18, 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 -- extended to November 26, 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]
- Exposure Draft: IFRS Accounting Standard
Provisions—Targeted Improvements
Proposed amendments to IAS 37
Proposed amendments to Guidance on implementing IAS 37
Basis for Conclusions on Provisions — Targeted Improvements - Proposed amendments to IAS 37
[Last date for Comments: March 12, 2025]
- 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]
- Recognition of Intangibles
[Last date for Comments: May 30, 2025] - Financial Key Performance Indicators for Business Entities
[Last date for Comments: April 30, 2025] - Proposed Accounting Standards Update (ASU)
Environmental Credits and Environmental Credit Obligations (Topic 818)
[Last date for Comments: April 15, 2025] - Proposed Accounting Standards Update
Government Grants (Topic 832)
Accounting for Government Grants by Business Entities
[Last date for Comments: March 31, 2025] - Proposed Accounting Standards Update
Interim Reporting (Topic 270)
[Last date for Comments: March 31, 2025] - Proposed Accounting Standards Update
Business Combinations (Topic 805) and Consolidation (Topic 810)
Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity
[Last date for Comments: December 16, 2024] - Proposed ASU
Derivatives and Hedging (Topic 815)
Hedge Accounting Improvements
[Last date for Comments: November 25, 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]
