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of <h1>Indian Accounting Standards Amended: Key Changes to Ind AS 102 and Ind AS 7 for Improved Clarity and Consistency.</h1> The Companies (Indian Accounting Standards) (Amendment) Rules, 2017, effective from April 1, 2017, amend the Companies (Indian Accounting Standards) Rules, 2015. Key changes include revisions to Ind AS 102, Share-based Payment, addressing vesting conditions, cash-settled transactions, and tax obligations. New provisions cover measurement and classification of share-based payments, including modifications from cash-settled to equity-settled transactions. Ind AS 7, Statement of Cash Flows, introduces disclosure requirements for changes in liabilities from financing activities. These amendments aim to enhance clarity and consistency in accounting practices for share-based payments and cash flow statements under Indian Accounting Standards.
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