Ind AS Rules 2025: Major Changes in Classification of Liabilities, Supplier Finance Disclosures & Pillar Two Taxes:

The Ministry of Corporate Affairs (MCA) revises Indian Accounting Standards through Second Amendment Rules, 2015 under Companies Act 2013.

Govt. Amends Companies Indian Accounting Standards Rules 2015

Vanshika verma

Aug 19, 2025

Last update on 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

These rules will be known as the Companies (Indian Accounting Standards) Second Amendment Rules, 2015.
They will come into effect on the date of their publication in the Official Gazette.

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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Vanshika verma

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Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.