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of <h1>SEBI Clarifies Ind AS Application for Financial Disclosures in Offer Documents; Aligns with 2016-17 Ministry Roadmap.</h1> The circular clarifies the application of Indian Accounting Standards (Ind AS) to financial disclosures in offer documents under SEBI (ICDR) Regulations, 2009. It aligns disclosure requirements with the phased implementation of Ind AS as per the Ministry of Corporate Affairs' roadmap, starting from the 2016-17 financial year. Issuer companies in Phase 1 must disclose financial information using Ind AS from April 1, 2017, while those in Phase 2 follow a one-year lag. Companies may opt to present all five-year periods using Ind AS and must explain differences from previous standards. The circular applies to documents filed on or after April 1, 2016.
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