Exposure Drafts
- ICAI Exposure Draft
- IFSCA Exposure Draft
- RBI Exposure Draft
- SEBI Exposure Drafts
- IFRS Exposure Drafts
- FASB Exposure Drafts
- Exposure Draft of Ind AS 118, Presentation and Disclosure in Financial Statements
[Last date for Comments: April 6, 2025]
- Consultation Paper on SPV Framework under IFSCA (Fund Management) Regulations, 2022
[Last date for Comments: January 31, 2025]
- RBI releases Draft Formats of Financial Statements of Co-operative Banks
[Last date for Comments: February 21, 2025]
- Consultation paper on certain amendments to SEBI LODR Regulations, 2015 with the objective of encouraging dematerialization of securities and streamlining certain processes in view of current regulatory landscape
[Last date for Comments: February 4, 2025] - Consultation paper on proposal to increase the size criteria (set to guard against potential circumvention of Press Note 3 stipulations) in the additional disclosure framework
[Last date for Comments: January 31, 2025] - 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]
- 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]
- 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]
