Past Consultation documents for comment

This page lists all documents that has period already over for comment.

Consultation document

S.No. Document Title Document Type Publication date Comment deadline
1.Exposure Draft of Ind AS 41, AgricultureExposure Draft17 September 201415 October 2014
2.Exposure Draft Agriculture: Bearer Plants (Amendments to Ind AS 16)Exposure Draft17 September 201415 October 2014
3.Exposure Draft of the Amendments to Indian Accounting Standards (Ind ASs): Consideration of carve outs/insExposure Draft17 September 201415 October 2014
4.Exposure Draft of the Further Amendments to Indian Accounting Standards (Ind ASs): Consideration of carve outs/insExposure Draft24 September 201415 October 2014
5.Exposure Draft of Indian Accounting Standards (Ind AS) 109: Financial Instruments Exposure Draft30 September 201425 October 2014
6.Exposure Draft of Indian Accounting Standard (Ind AS) 115: Revenue from Contracts with CustomersExposure Draft30 September 201425 October 2014
7.Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value - Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13Exposure Draft17 November 201415 December 2014
8.Exposure Draft of Indian Accounting Standard (Ind AS) 101, First-time Adoption of Indian Accounting StandardsExposure Draft22 October 201417 November 2014
9.Discussion Paper - Reporting the Financial Effects of Rate RegulationDiscussion Paper17 November 201415 December 2014
10.Exposure Draft of the Accounting Standard (AS) 10 (Revised), Property Plant and EquipmentExposure Draft25 November 201418 December 2014
11.Exposure Draft of the Ind AS-compliant Schedule III to the Companies Act, 2013, for companies other than NBFCsExposure Draft29 December 201420 January 2015
12.Exposure Draft: Disclosure Initiative (Proposed amendments to IAS 7Exposure Draft30 December 201415 March 2015
13.Exposure Draft: Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)Exposure Draft31 December 201415 February 2014
14.Exposure Draft: Classification and Measurement of Share-based Payment Transactions (Proposed amendments to IFRS 2)Exposure Draft30 December 201415 February 2015
15.Classification of Liabilities- Proposed Amendment to IAS 1Exposure Draft23 February 201510 May 2015
16.Exposure Draft on Effective Date of IFRS 15 (Proposed Amendments to IFRS 15)Exposure Draft21 May 201520 June 2015
17.Exposure Draft on Conceptual Framework for Financial ReportingExposure Draft05 June 201525 September 2015
18.Exposure Draft Updating References to the Conceptual FrameworkExposure Draft05 June 201525 September 2015
19.Exposure Draft on Remeasurement on a Plan Amendment, Curtailment or Settlement/Availability of a Refund from a Defined Benefit Plan (Proposed amendments to IAS 19 and IFRIC 14)Exposure Draft24 June 201518 September 2015
20.Annual Improvements to IFRS® Standards 2015-2017 CycleExposure Draft16 January 201720 February 2017
21.Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Amendments in Ind AS 12, Income Taxes)Exposure Draft18 January 201720 February 2017
22.Exposure Draft of Ind AS Compliant Schedule III to Companies Act, 2013, for Non-Banking Financial Companies (NBFCs) Exposure Draft07 February 201706 March 2017
23.Improvements to IFRS 8 Operating Segments (Proposed amendments to IFRS 8 and IAS 34)Exposure Draft24 April 201726 May 2017
24.Annual Improvements to Ind AS - Amendments in Ind AS 112 and 28 (corresponding to Annual Improvements to IFRS Standards 2014-2016 cycle issued by the IASB)Exposure Draft29 March 201728 April 2017
25.Appendix B of Ind AS 21, Foreign Currency Transactions and Advance ConsiderationExposure Draft29 March 201728 April 2017
26.Transfers of Investment Property, Amendments to Ind AS 40, Investment PropertyExposure Draft29 March 201728 April 2017
27.Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)Exposure Draft24 April 201715 May 2017
28.Exposure Draft of Clarifications to Ind AS 115, Revenue from Contracts with Customers Exposure Draft26 April 201716 May 2017
29.Exposure Draft of Amendments to Ind AS 101, First-time Adoption of Indian Accounting StandardsExposure Draft27 April 201719 May 2017
30.Discussion Paper issued by IASB on Disclosure Initiative—Principles of DisclosureDiscussion Paper15 June 201716 August 2017
31. Post-implementation Review—IFRS 13 Fair Value MeasurementExposure Draft15 June 201716 August 2017
32.Property, Plant and Equipment - Proceeds before Intended Use (Proposed amendments to IAS 16)Exposure Draft29 June 201731 August 2017
33.Exposure Draft of Ind AS 116, LeasesExposure Draft18 July 201731 August 2017
34.Definition of Material Proposed amendments to IAS 1 and IAS 8Exposure Draft25 September 201730 November 2017
35.Accounting Policies and Accounting Estimates Proposed amendments to IAS 8Exposure Draft25 September 201730 November 2017
36.Exposure draft of Accounting Standards (AS) 23, Borrowing CostsExposure Draft05 October 201731 October 2017
37.Exposure Draft of Accounting Standard (AS) 24, Related Party DisclosuresExposure Draft05 October 201731 October 2017
38.Exposure Draft of amendments to Ind AS 20, Accounting for Government Grants and Disclosure of Government Assistance Exposure Draft05 January 201824 January 2018
39.Exposure Draft of Appendix C, Uncertainty over Income Tax Treatments to Ind AS 12, Income Taxes, Exposure Draft19 January 201819 February 2018
40.Indian Accounting Standard (Ind AS) 117, Insurance ContractsExposure Draft12 February 201831 March 2018
41.Exposure Draft of AS 16, Property, Plant and EquipmentExposure Draft24 January 201824 February 2018
42.Accounting Policy Changes (Proposed amendments to IAS 8)Exposure Draft06 April 201807 May 2018
43.Accounting Standard (AS) 109, Financial InstrumentsExposure Draft16 May 201830 June 2018
44.Annual Improvements to Ind AS (2018) (Corresponding to Annual Improvements to IFRS Standards 2015–2017 Cycle issued by the IASB)Exposure Draft11 June 201811 July 2018
45.Plan Amendment, Curtailment or Settlement (Amendments to Ind AS 19, Employee Benefits) Exposure Draft11 June 201811 July 2018
46.Prepayment Features with Negative Compensation (Amendments to Ind AS 109, Financial Instruments) Exposure Draft11 June 201811 July 2018
47.Long-term Interests in Associates and Joint Ventures (Amendments to Ind AS 28)Exposure Draft11 June 201811 July 2018
48.Amendment to Ind AS 40, Investment Property Exposure Draft11 June 201811 July 2018
49.Draft AS 19, Employee BenefitsExposure Draft11 July 201810 August 2018
50.Discussion Paper: Financial Instruments with Characteristics of EquityDiscussion Paper09 August 201807 November 2018
51.Exposure Draft of AS 38, Intangible AssetsExposure Draft03 October 201802 November 2018
52.Exposure Draft of AS 40, Investment PropertyExposure Draft10 October 201810 November 2018
53.Exposure Draft of AS 1, Presentation of Financial StatementsExposure Draft29 December 201831 January 2019
54.Exposure Draft of AS 37, Provisions, Contingent Liabilities and Contingent AssetsExposure Draft29 December 201828 January 2019
55.Onerous Contracts—Cost of Fulfilling a Contract (Proposed amendments to IAS 37)Exposure Draft01 January 201928 February 2019
56.Exposure Draft of AS 11, Construction Contracts Exposure Draft07 January 201904 February 2019
57.Exposure Draft of AS 18, RevenueExposure Draft07 January 201904 February 2019
58.Exposure Draft of upgraded AS 41, AgricultureExposure Draft01 February 201903 March 2019
59.Revised Guidance Note on Accounting of Political PartiesExposure Draft27 February 201906 April 2019
60.Exposure Draft of Definition of Business (Amendments to Ind AS 103)Exposure Draft27 February 201906 April 2019
61.Exposure Draft of Definition of Material (Amendments to Ind AS 1 and Ind AS 8)Exposure Draft27 February 201906 April 2019
62.Exposure Draft of upgraded AS 17, LeasesExposure Draft03 April 201904 May 2019
63.Exposure Draft of AS 34, Interim Financial ReportingExposure Draft12 April 201912 May 2019
64.Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39)Exposure Draft14 May 201910 June 2019
65.Annual Improvements to IFRS Standards 2018-2020Exposure Draft23 May 201908 July 2019
66.Reference to the Conceptual framework (Proposed amendments to IFRS 3)Exposure Draft28 June 201916 August 2019
67.Amendments to IFRS 17, Insurance ContractsExposure Draft01 July 201916 August 2019
68.Deferred Tax related to Assets and Liabilities arising from a Single Transaction issued by IASBExposure Draft19 July 201930 September 2019
69.Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2)Exposure Draft21 August 201911 October 2019
70.Exposure Draft Interest Rate Benchmark Reform - Amendments to Ind AS 109 and Ind AS 107Exposure Draft10 October 201908 November 2019
71.General Presentation and DisclosuresExposure Draft31 December 201920 March 2020
72.Request for Information for comprehensive review of IFRS for SMEs Standard issued by the IASB Request for Information19 March 202030 May 2020
73.Exposure Draft of Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS) Exposure Draft01 January 202029 February 2020
74.Exposure Draft of Revised AS 21, The Effects of Changes in Foreign Exchange RatesExposure Draft03 November 202003 December 2020
75.Exposure Draft of Lease Liability in a Sale and Leaseback - Proposed amendment to IFRS 16Exposure Draft14 December 202015 February 2021
76.Covid-19-Related Rent Concessions Proposed amendment to IFRS 16Exposure Draft26 April 202005 May 2020
77.Exposure Draft of Interest Rate Benchmark Reform – Phase 2 (Amendments to Ind AS 109, Ind AS 107 and Ind AS 116)Exposure Draft29 October 202030 November 2020
78.Exposure Draft of Interest Rate Benchmark Reform -Phase 2 issued by IASBExposure Draft27 April 202020 May 2020
79.Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment issued by the IASB for commentsDiscussion Paper30 April 202030 June 2020
80.Exposure Draft of Amendments to Ind AS 117, Insurance Contracts, for commentsExposure Draft24 December 202024 January 2021
81.Discussion Paper on Business Combinations under Common ControlDiscussion Paper08 January 202115 July 2021
82.Request for Information Post-implementation Review: IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other EntitiesRequest for Information08 January 202102 April 2021
83.Covid-19-Related Rent Concessions beyond 30 June 2021 Proposed amendment to IFRS 16Exposure Draft11 February 202121 February 2021
84.Exposure Draft of Regulatory Assets and Regulatory LiabilitiesExposure Draft16 February 202110 May 2021
85.Exposure Drafts of Amendments to Ind AS 37 for commentsExposure Draft18 February 202120 March 2021
86.Exposure Drafts of Amendments to Ind AS 103 for commentsExposure Draft18 February 202120 March 2021
87.Exposure Drafts of Amendments to Ind AS 16 for commentsExposure Draft18 February 202120 March 2021
88.Exposure Draft of Annual Improvements to Ind AS (2021)Exposure Draft18 February 202120 March 2021
89.Exposure Draft of Lack of ExchangeabilityExposure Draft28 April 202130 July 2021
90.Exposure Draft of Covid-19-Related Rent Concessions beyond 30 June 2021 (Amendment to Ind AS 116, Leases)Exposure Draft07 April 202117 April 2021
91.Disclosure Requirements in IFRS Standards—A Pilot ApproachExposure Draft04 May 202126 November 2021
92.Exposure Draft of Revised AS 12, Income Taxes Exposure Draft12 May 202110 June 2021
93.Exposure Draft for amendments to Guidance Note on Accounting for Derivative Contracts w.r.t. IBOR Phase 2 Replacement IssuesExposure Draft01 June 202121 June 2021
94.Exposure Draft of Definition of Accounting Estimates - Amendments to Ind AS 8Exposure Draft02 June 202101 July 2021
95.Exposure Draft of Revised AS 102, Share-based PaymentsExposure Draft09 July 202107 August 2021
96.Exposure Draft of IFRS Practice Statement - Management CommentaryExposure Draft16 July 202101 October 2021
97.Exposure Draft of Disclosure of Accounting Policies - Amendments to Ind AS 1 Exposure Draft30 July 202131 August 2021
98.Initial Application of IFRS 17 and IFRS 9 - Comparative Information Proposed amendment to IFRS 17 Exposure Draft03 August 202103 September 2021
99.Exposure Draft of Subsidiaries without Public Accountability: DisclosuresExposure Draft09 August 202115 December 2021
100.Exposure Draft of Revised Accounting Standard 105Exposure Draft12 August 202114 September 2021
101.Exposure Draft of Revised AS 36, Impairment of AssetsExposure Draft31 August 202130 September 2021
102.Exposure Draft of Deferred Tax related to Assets and Liabilities arising from a Single Transaction - Amendments to Ind AS 12, Income TaxesExposure Draft22 September 202125 October 2021
103.Request for Information Post-implementation Review of IFRS 9, Financial Instruments: Classification and MeasurementRequest for Information05 October 202110 December 2021
104.Supplier Finance Arrangements - Proposed amendments to IAS 7 and IFRS 7Exposure Draft30 November 202130 January 2022
105.Non-current Liabilities with Covenants - Proposed amendments to IAS 1Exposure Draft30 November 202130 January 2022
106.Exposure Draft of Revised AS 28, Accounting for Associates and Jointly Controlled EntitiesExposure Draft04 January 202203 February 2022
107.Exposure Draft of AS 110, Consolidated and Separate Financial StatementsExposure Draft04 January 202203 February 2022
108.Exposure Draft of AS 103, Accounting for AmalgamationsExposure Draft04 January 202203 February 2022
109.Exposure Draft of AS 111, Financial Reporting of Interest in Joint VenturesExposure Draft04 January 202203 February 2022
110.Exposure Draft of Amendments to Ind AS 117, Insurance ContractsExposure Draft08 February 202210 March 2022
111.Exposure Draft of Revised AS 108, Segment ReportingExposure Draft29 April 202228 May 2022
112.Exposure Draft of Revised AS 113, Fair Value MeasurementExposure Draft19 September 202218 October 2022
113.Exposure Draft on Third edition of the IFRS for SMEs Accounting StandardExposure Draft10 October 202231 December 2022
114.Exposure Draft of Classification of Liabilities as Current or Non-current and Non-current Liabilities with Covenants - Amendments to Ind AS 1, Presentation of Financial StatementsExposure Draft30 December 202228 February 2023
115.Exposure Draft of Lease Liability in a Sale and Leaseback-Amendments to Ind AS 116, LeasesExposure Draft30 December 202230 January 2023
116.Exposure Draft on International Tax Reform- Pillar Two Model RulesExposure Draft16 January 202316 February 2023
117.Exposure Draft of the International Non-Profit Accounting Guidance (INPAG)- Part 1Exposure Draft17 January 202317 February 2023
118.Exposure Draft on Guidance Note on Financial Statements of Non-Corporate EntitiesExposure Draft07 February 202308 March 2023
119.Exposure Draft on Guidance Note on Financial Statements of Limited Liability PartnershipsExposure Draft07 February 202308 March 2023
120.Exposure Draft on Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7)Exposure Draft10 May 202310 June 2023
121.Request for Information on Post-implementation Review of IFRS 9 Financial Instruments ImpairmentRequest for Information31 May 202324 August 2023
122.Exposure Draft on International Tax Reform - Pillar Two Model Rules - Proposed Amendments to the IFRS for SMEs StandardExposure Draft02 June 202302 July 2023
123.Request for Information on Post-implementation Review of IFRS 15, Revenue from Contracts with CustomersRequest for Information18 July 202331 August 2023
124.Exposure Draft of Supplier Finance Arrangements - Amendments to Ind AS 7 and Ind AS 107Exposure Draft25 July 202325 August 2023
125.Exposure Draft of International Tax Reform - Pillar Two Model Rules - Amendments to Ind AS 12Exposure Draft25 July 202325 August 2023
126.Exposure Draft of International Tax Reform - Pillar Two Model Rules - Amendments to AS 22Exposure Draft25 July 202325 August 2023