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 on Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7)Exposure Draft10 May 202310 June 2023
2.Exposure Draft on International Tax Reform - Pillar Two Model Rules - Proposed Amendments to the IFRS for SMEs StandardExposure Draft02 June 202302 July 2023
3.Request for Information on Post-implementation Review of IFRS 9 Financial Instruments ImpairmentRequest for Information31 May 202331 July 2023

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