The Council, at its 433rd meeting, held on August 13-15, 2024, considered the revised criteria for classification of Non-company entities for applicability of Accounting Standards issued by The Institute of Chartered Accountants of India (ICAI)
Exposure Draft on Proposed Revisions to 'IES 2, 3, and 4 – Sustainability' - For Public Comments
Exposure Draft on Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1
Exposure Draft of Lack of Exchangeability - Amendments to Ind AS 21
Request for Information on Post-implementation Review of IFRS 15, Revenue from Contracts with Customers issued by the IASB
Exposure Draft on Amendments to the Classification and Measurement of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7)
Exposure Drafts of Amendments to Ind AS 1 and Ind AS 116 for comments
ICAI has issued a revised disclosures checklist for Indian Accounting Standards (Ind AS) - November, 2022.
Exposure Draft of the third edition of the IFRS for SMEs Accounting Standard issued by the IASB.
Exposure Draft of revised AS 113, Fair Value Measurement has been issued by the ASB for comments with the last date being October 18, 2022
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