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 Deferred Tax related to Assets and Liabilities arising from a Single Transaction - Amendments to Ind AS 12, Income TaxesExposure Draft22 September 202125 October 2021
2.Disclosure Requirements in IFRS Standards—A Pilot ApproachExposure Draft04 May 202126 November 2021
3.Request for Information Post-implementation Review of IFRS 9, Financial Instruments: Classification and MeasurementRequest for Information05 October 202110 December 2021
4.Exposure Draft of Subsidiaries without Public Accountability: DisclosuresExposure Draft09 August 202115 December 2021


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