Exposure Drafts
- NFRA Exposure Draft
- CCI Exposure Draft
- IBBI Exposure Drafts
- IRDAI Exposure Drafts
- 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 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]
- 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]
- Draft Circular on Forms of Business and Prudential Regulation for Investments
[Last date for Comments: November 20, 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[Last date for Comments: December 2, 2024] - Consultation Paper on proposed review of the definition of Unpublished Price Sensitive Information under SEBI (Prohibition of Insider Trading) Regulations, 2015 to bring regulatory clarity, certainty and uniformity of compliance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]
- 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 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, ] - 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]
