- Exposure Draft of Lack of Exchangeability - Amendments to Ind AS 21
- Exposure Draft of Supplier Finance Arrangements - Amendments to Ind AS 7 and Ind AS 107
- Exposure Draft of International Tax Reform-Pillar Two Model Rules - Amendments to Ind AS 12
- Exposure Draft of Classification of Liabilities as Current or Non-current and Non-current Liabilities with Covenants - Amendments to Ind AS 1, Presentation of Financial Statements.
- Lease Liability in a Sale and Leaseback – Amendments to Ind AS 116, Leases
- Exposure Draft of Initial Application of Ind AS 117 and Ind AS 109 - Comparative Information - Amendments to Ind AS 117, Insurance Contracts
- Request to participate in the survey questionnaire on Post Implementation Review (PIR): Ind AS 109, Financial Instruments- Classification and Measurement
- Exposure Draft of Deferred Tax related to Assets and Liabilities arising from a Single Transaction - Amendments to Ind AS 12, Income Taxes
- Exposure Draft of Disclosures of Accounting Policies - Amendments to Ind AS 1, Presentation of Financial Statements
- Exposure Draft of Definition of Accounting Estimates - Amendments to Ind AS 8, Accounting Policies, Changes in Accounting Estimates and Errors
- Exposure Draft of COVID-19 Related Rent Concessions beyond June 30, 2021 (Amendments to Ind AS 116)
- Exposure Drafts of Amendments to Ind AS for comments
- Exposure Draft of Amendments to Ind AS 117, Insurance Contracts
- Exposure Draft of Interest Rate Benchmark Reform - Phase 2 (Amendments to Ind AS 109, Ind AS 107 and Ind AS 116)
- Exposure Draft on Covid-19-Related Rent Concessions (Proposed amendment to Ind AS 116, Leases)
- Exposure Draft of Conceptual Framework for Financial Reporting under Indian Accounting Standards (Ind AS) (Comments to be received by February 29, 2020)
- Exposure Draft of Interest Rate Benchmark Reform (Amendments to Ind AS 109 and Ind AS 107) (Comments to be received by November 8, 2019)
- Exposure Draft of Definition of Business (Amendments to Ind AS 103) (Comments to be received by April 6, 2019)
- Exposure Draft of Definition of Material (Amendments to Ind AS 1 and Ind AS 8) (Comments to be received by April 6, 2019)
- Annual Improvements to Ind AS (2018) (Corresponding to Annual Improvements to IFRS Standards 2015–2017 Cycle issued by the IASB)
- Plan Amendment, Curtailment or Settlement (Amendments to Ind AS 19, Employee Benefits)
- Prepayment Features with Negative Compensation (Amendments to Ind AS 109, Financial Instruments)
- Long-term Interests in Associates and Joint Ventures (Amendments to Ind AS 28)
- Amendment to Ind AS 40, Investment Property
- Exposure Draft of Ind AS 117, Insurance Contracts
- Exposure Draft of Appendix C, Uncertainty over Income Tax Treatments to Ind AS 12, Income Taxes
- Exposure Draft of Amendments to Ind AS 20, Accounting for Government Grants and Disclosure of Government Assistance
- Exposure Draft of Ind AS 116, Leases
- Exposure Draft of Amendments to Ind AS 101, First-time Adoption of Indian Accounting Standards
- Exposure Draft of Clarifications to Ind AS 115, Revenue from Contracts with Customers
- Exposure Draft of Transfers of Investment Property, Amendments to Ind AS 40, Investment Property
- Exposure Draft of Appendix B of Ind AS 21, Foreign Currency Transactions and Advance Consideration
- Annual Improvements to Ind AS - Amendments in Ind AS 112 and 28 (corresponding to Annual Improvements to IFRS Standards 2014-2016 cycle issued by the IASB)
- Exposure Draft of Recognition of Deferred Tax Assets for Unrealised Losses (Amendments in Ind AS 12, Income taxes) (January 2017).
- Exposure Draft on Amendments to Ind AS 7, Statement of Cash Flows (November 2016)
- Exposure Draft on amendment in Ind AS 102, Share Based Payments (August 2016)
- Exposure Draft of amendments to Investment Entities: (Applying the Consolidation Exception) Amendments to the following Ind AS:
- Exposure Draft of amendments to Indian Accounting Standards - 2015
- Exposure Draft of Changes in Ind ASs as a consequence of deferment of Ind AS 115, Revenue from Contracts with Customers.
- Exposure Draft of the amendments to Indian Accounting Standard (Ind AS) 1, Presentation of Financial Statements (Comments to be received by October 07, 2015)
- Exposure Draft of the amendments to Indian Accounting Standard (Ind AS) 17, Leases (Comments to be received by October 07, 2015)
- Exposure Draft of the amendments to Indian Accounting Standard (Ind AS) 101, First-time Adoption of Indian Accounting Standards (Comments to be received by October 07, 2015)
- Exposure Draft of the Indian Accounting Standard (Ind AS) 101, First-Time Adoption of Indian Accounting Standards (Comments to be received by November 17, 2014)
- Exposure Draft of the Indian Accounting Standard (Ind AS) 109, Financial Instruments (Comments to be received by October 25, 2014)
- Exposure Draft of the Indian Accounting Standard (Ind AS) 115, Revenue from Contracts with Customers (Comments to be received by October 25, 2014)
- Exposure Draft of the Further Amendments to Indian Accounting Standards (Ind ASs): Consideration of Carve outs/ins (Comments to be received by October 15, 2014)
- Exposure Draft of the Amendments to Indian Accounting Standards (Ind ASs): Consideration of Carve outs/ins (Comments to be received by October 15, 2014)
- Exposure Draft of the Agriculture: Bearer Plants (Amendments to Ind AS 16) (corresponding to Bearer Plants: Amendments to IAS 16 ) (Comments to be received by October 15, 2014)
- Exposure Draft of the Indian Accounting Standard (Ind AS) 41 Agriculture (corresponding to IAS 41) (Comments to be received by October 15, 2014)
- Exposure Draft of the Indian Accounting Standard (Ind AS) 114, Regulatory Deferral Accounts (Corresponding to IFRS 14) (Comments to be received by September 15, 2014)
- Exposure Draft of the Amendments to Ind AS 16 And Ind AS 38 (Clarification of Acceptable Methods of Depreciation and Amortisation) (Corresponding to Amendments to IAS 16 And IAS 38) (Comments to be received by September 15, 2014)
- Exposure Draft of the Striping Costs in the Production Phase of a Surface Mine (Amendments to Ind AS 16) (corresponding to IFRIC 20) (Comments to be received by September 15, 2014)
- Exposure Draft of Accounting for Acquisitions of Interests in Joint Operations (Amendments to Indian Accounting Standard (Ind AS) 111, Joint Arrangements (Corresponding to Amendments to IFRS 11) (Comments to be received by September 15, 2014)
- Exposure Draft of the Amendments to Indian Accounting Standards (Corresponding to Annual Improvements to IFRSs 2011-13 Cycle) (Comments to be received by June 10, 2014)
- Exposure Draft of the Amendments to Indian Accounting Standards (Corresponding to Annual Improvements to IFRSs 2010-12 Cycle) (Comments to be received by June 10, 2014)
- Exposure Draft of the Defined Benefit Plans: Employee Contributions (Amendments to Ind AS 19) (Comments to be received by March 25, 2014)
- Exposure Draft of the Novation of Derivatives and Continuation of Hedge Accounting (Amendments to Ind AS 39) (Comments to be received by February 21, 2014)
- Exposure Draft of Amendments to Indian Accounting Standards (Comments to be received by February 17, 2014)
- Exposure Draft of the Appendix B-1, Levies, to Ind AS 37 Provisions, Contingent Liabilities and Contingent Assets (Comments to be received by February 17, 2014)
- Exposure Draft of the Recoverable Amount Disclosures for Non-Financial Assets (Amendments to Ind AS 36) (Comments to be received by February 17, 2014)
- Exposure Draft on Investment Entities (Amendments to Ind AS 110, Ind AS 112 and Ind AS 27) (Comments to be received by December 13, 2013)
- Exposure Draft of Amendments to Indian Accounting Standard (Ind AS) 101, First-time Adoption of Indian Accounting Standards (Comments to be received by December 15, 2012)
- Exposure Draft of Amendments to Indian Accounting Standard (Ind AS) 107 Financial Instruments: Disclosures (Comments to be received by 31 August 2012)
- Exposure Draft of Amendments to Indian Accounting Standard (Ind AS) 32 Financial Instruments: Presentation (Comments to be received by 31 August 2012)
- Exposure Draft of Indian Accounting Standard (Ind AS) 113 Fair Value Measurement (Comments to be received by December 05, 2011)
- Exposure Draft of Amendments to Indian Accounting Standard (Ind AS) 107 Financial Instruments: Disclosures (Comments to be received by 20 November 2011)
- Exposure Draft of Amendments to Indian Accounting Standard (Ind AS) 1 Presentation of Financial Statements (Comments to be received by 20 November 2011)
- Exposure Draft of Amendments to Indian Accounting Standard (Ind AS) 101 First-Time Adoption of Indian Accounting Standards (Comments to be received by 20 November 2011)
- Exposure Draft of Indian Accounting Standard (Ind AS) 19 Employee Benefits (Comments to be received by 15 November 2011)
- Exposure Draft of Amendments to Ind AS 12 Income Taxes (Comments to be received by 5 November 2011)
- Exposure Draft of Indian Accounting Standard (Ind AS) 41 Agriculture (Comments to be received by 15 November 2011)
- Exposure Draft of Indian Accounting Standard (Ind AS) 27 (as amended) (Corresponding to IAS 27 (As amended in 2011) Separate Financial Statements (Comments to be received by 15 October 2011)
- Exposure Draft of Indian Accounting Standard (Ind AS) 28 (as amended) (Corresponding to IAS 28 (As amended in 2011) Investments in Associates and Joint Ventures (Comments to be received by 15 October 2011)
- Exposure Draft of Indian Accounting Standard (Ind AS) 110 (Corresponding to IFRS 10 Consolidated Financial Statements (Comments to be received by 15 October 2011)
- Exposure Draft of Indian Accounting Standard (Ind AS) 111 (Corresponding to IFRS 11 Joint Arrangements (Comments to be received by 15 October 2011)
- Exposure Draft of Indian Accounting Standard (Ind AS) 112 (Corresponding to IFRS 12 Disclosure of Interests in Other Entities (Comments to be received by 15 October 2011)
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