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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 applicability: phased mandatory adoption by companies based on net worth and listing status, with limited sectoral exemptions.</h1> IND AS adoption is a phased mandatory regime based on listing status and net worth, with insurance companies, banking companies and NBFCs excluded from voluntary adoption. Voluntary adoption is irrevocable and must be applied consistently. Net worth thresholds determine effective dates and are checked only at first-time adoption. Holding companies, subsidiaries, joint ventures and associates of covered entities are subject to IND AS for consolidated financials without separate net worth conditions; Indian affiliates of foreign parents adopt IND AS when triggered by the foreign parent.

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