ICAI Exposure Drafts 

IASB Exposure Draft

AICPA Exposure Drafts

GASB Exposure Draft

FASB Exposure Draft

CBDT Drafts

CBIC Draft

MCA Drafts

IBBI Drafts

SEBI Drafts





IASB Exposure Draft: 

Accounting Policy Changes - Proposed amendments to IAS 8
[Last date for comments: July 27, 2018]

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AICPA Exposure Drafts: 

Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
Part I - Chapters 1-14
Part II - Appendixes A-C, Glossary
[Last date for comments: August 15, 2018]

Proposed Statement on Auditing Standards, Omnibus Statement on Auditing Standards 2018
[Last date for comments: May 15, 2018]

Proposed Statement on Auditing Standards, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports
[Last date for comments: May 15, 2018]

Proposed Statements on Auditing Standards, Auditor Reporting and Proposed Amendments -- Addressing Disclosures in the Audit of Financial Statements
[Last date for comments: May 15, 2018]

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GASB Exposure Draft: 

Revenue and Expense Recognition
[Last date for comments: April 27, 2018]

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FASB Exposure Draft: 

Proposed ASU: Intangibles - Goodwill and Other - Internal - Use Software (Subtopic 350-40)
[Last date for comments: April 30, 2018]

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CBDT Drafts:

Questionnaire seeking suggestions and feedback to draft a New Direct Tax Law
[Last date for submission: June 15, 2018, to be submitted to This email address is being protected from spambots. You need JavaScript enabled to view it. ]

Draft notification pertaining to new Rule 11UAB of IT Rules, 1962
[Last date for comments: May 14, 2018]

Draft Notification proposing an amendment to rule 44E, Form 34C, 34D and 34DA as per BEPS action item 5, for improving transparency in relation to tax rulings
[Last date for comments: April 25, 2018]

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CBIC Draft:

Review of All Industry Rates of Duty Drawback for 2018
[Last date for comments: May 10, 2018

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MCA Drafts:

The Companies (Beneficial Interest and Significant Beneficial Interest) Rules, 2018
[Published on February 15, 2018]

Companies (Prospectus and allotment of Securities) Amendment Rules, 2018
[Published on February 15, 2018]

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IBBI Drafts:

Regulation of fee payable to insolvency professionals and other process costs under Corporate Insolvency Resolution Process
[Last date for comments: April 20, 2018]

Draft IBBI (Mechanism for Issuing Regulations) Regulations, 2018
[Last date for comments: March 31, 2018]

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SEBI Drafts:

Consultation paper on draft framework for participation of foreign entities, having actual exposure to Indian commodity markets, in the commodity derivatives market
[Last date for comments: June 18, 2018]

Consultation paper for determining uniform methodology for pricing of non-traded and thinly traded non-convertible debt securities
[Last date for comments: June 18, 2018]

Consultation paper for review of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
[Last date for comments: June 11, 2018]

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