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of <h1>SEBI Requires Listed Companies to Disclose Key Financial Details, Including Accounting Changes and Material Events</h1> The Securities and Exchange Board of India (SEBI) mandates that listed entities disclose specific information in their financial results. This includes changes in accounting policies, auditor's modified opinions, and the impact of such opinions on financial metrics. Entities must also disclose details about new business lines, exceptional transactions, and material events affecting financial results. For entities with Indian Depository Receipts, financial results must adhere to Indian GAAP, IFRS, or US GAAP, with necessary reconciliations. Audit qualifications and reservations must be disclosed, and financial information should be translated into Indian Rupees and English for accessibility. Segment reporting must comply with applicable standards.
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