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Consultation documents open for comment

This page lists all documents that are currently open for comment, in order of comment deadline (earliest first).

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Consultation document

S.No. Document Title Document Type Publication date Comment deadline
1.Exposure Draft of Revised AS 102, Share-based PaymentsExposure Draft09 July 202107 August 2021
2.Exposure Draft of Disclosure of Accounting Policies - Amendments to Ind AS 1 Exposure Draft30 July 202131 August 2021
3.Initial Application of IFRS 17 and IFRS 9 - Comparative Information Proposed amendment to IFRS 17 Exposure Draft03 August 202103 September 2021
4.Exposure Draft of IFRS Practice Statement - Management CommentaryExposure Draft16 July 202101 October 2021
5.Disclosure Requirements in IFRS Standards—A Pilot ApproachExposure Draft04 May 202126 November 2021


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