The Ministry of Corporate Affairs (MCA) revises Indian Accounting Standards through Second Amendment Rules, 2015 under Companies Act 2013.
Vanshika verma | Aug 19, 2025 |
Ind AS Rules 2025: Major Changes in Classification of Liabilities, Supplier Finance Disclosures & Pillar Two Taxes
The Ministry of Corporate Affairs (MCA) recently shared a notification on August 13, 2025 in powers given by section 133 read with section 469 of the Companies Act 2013. the Central Government, in recent discussion with the National Financial Reporting Authority (NFRA), makes the below-mentioned rules further to change the Companies (Indian Accounting Standards) Rules 2015.
1. Short title and commencement
2. In the Companies (Indian Accounting Standards) Rules, 2015, in the “Annexure“, under the heading “B. Indian Accounting Standards (Ind AS)”-
To know complete details, refer to the official notification:
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