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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.Accounting Standard (AS) 109, Financial InstrumentsExposure Draft16 May 201830 June 2018
2.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
3.Plan Amendment, Curtailment or Settlement (Amendments to Ind AS 19, Employee Benefits) Exposure Draft11 June 201811 July 2018
4.Prepayment Features with Negative Compensation (Amendments to Ind AS 109, Financial Instruments) Exposure Draft11 June 201811 July 2018
5.Long-term Interests in Associates and Joint Ventures (Amendments to Ind AS 28)Exposure Draft11 June 201811 July 2018
6.Amendment to Ind AS 40, Investment Property Exposure Draft11 June 201811 July 2018


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