Rulings
No creatures or lands controlled by the player will untap during their next untap step. This includes those which entered the battlefield after Exhaustion resolved.
(wotc • 2009-10-01)
The creatures and lands are only prevented from untapping during the targeted player’s next untap step. They can still can untap during other player’s untap steps.
(wotc • 2004-10-04)
Rulings
No creatures or lands controlled by the player will untap during their next untap step. This includes those which entered the battlefield after Exhaustion resolved.
(wotc • 2009-10-01)
The creatures and lands are only prevented from untapping during the targeted player’s next untap step. They can still can untap during other player’s untap steps.
(wotc • 2004-10-04)