| Sl.No | Title | Comment due date to MASB |
|---|---|---|
| 1 |
Exposure Draft Consolidation Exception—Proposed amendments to the IFRS for SMEs Accounting Standard |
10 August 2026 |
| 2 | Exposure Draft SASB/ED/2026/1 Proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance | 24 June 2026 |
| 3 | Exposure Draft IASB/ED/2025/1 Risk Mitigation Accounting (Proposed amendments to IFRS 9 and IFRS 7) | 30 June 2026 |