Accounting & Audit · 12 August 2026
Ind AS Amendment Rules, 2026 notified: changes to Ind AS 101, 107, 109, 110 and 7 apply from 1 April 2026
G.S.R. 725(E) brings in the Annual Improvements to Ind AS (2024) and the amendments on contracts referencing nature-dependent electricity, for annual periods beginning on or after 1 April 2026.