<h1>Indian Accounting Standards phased applicability: voluntary option and staged mandatory adoption for company categories under revised roadmap.</h1> A revised road map prescribes phased implementation of Indian Accounting Standards with voluntary early adoption and staged mandatory adoption based on listing status, net worth thresholds and group relationships; SME exchange listed companies are excluded, opting companies must continue Ind AS thereafter, and entities outside the roadmap remain subject to existing Accounting Standards, with a notification to be issued.