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of <h1>Entities Must Disclose Accounting Policy Changes Impacting Financial Statements Under Ind AS; Include Reasons and Effects</h1> Entities must disclose changes in accounting policies in their financial statements when these changes affect the current, previous, or future periods. If a change is required by a specific Indian Accounting Standard (Ind AS), the entity should disclose the title of the Ind AS, any transitional provisions, the nature and reason for the change, and its effect on current and prior periods. If a retrospective change is impractical, the reason must be stated. For voluntary changes, similar disclosures are required. If a new Ind AS has not been applied, the entity must disclose this fact and estimate the potential impact on financial statements.
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