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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Ind AS implementation: phased reporting formats and temporary filing relaxations to facilitate transition for listed entities.</h1> Listed entities must adopt Schedule III formats for Balance Sheet and Statement of Profit and Loss for reporting after Ind AS applicability, except banking and insurance entities which follow regulator prescribed formats. Until Ind AS Rules apply, AS Rules govern. Minimum quarterly/annual segment disclosures must include segment revenue (including inter segment revenue), segment results, segment assets and segment liabilities, with unallocated items shown separately and aggregate inter segment revenue deducted from segment revenue.

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