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of <h1>SEBI Updates Financial Reporting Formats for Listed Entities with Ind-AS Implementation; New Rules Start March 2017.</h1> SEBI has revised the formats for financial results and the implementation of Indian Accounting Standards (Ind-AS) for listed entities. The existing formats for financial results will continue until December 31, 2016, and new formats aligned with the Companies Act, 2013, will apply from March 31, 2017. Banking and insurance companies will follow their respective regulations. During the first year of Ind-AS implementation, listed entities are granted relaxations, including extended deadlines and non-mandatory audits for certain periods. Entities must provide reconciliations of equity and net profit/loss during the transition. The circular is effective immediately, modifying previous guidelines.
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