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of <h1>Indian Accounting Standards Updated to Align with International Norms; Key Changes Effective April 2021.</h1> The Companies (Indian Accounting Standards) Amendment Rules, 2021, issued by the Ministry of Corporate Affairs, amend various Indian Accounting Standards (Ind AS) to align with international standards and address specific issues. Key changes include updates to Ind AS 101, 102, 103, 104, 105, 106, 107, 109, 111, 114, 115, 116, 1, 8, 12, 16, 27, 28, 34, 37, 38, and 40. These amendments cover areas such as financial instruments, interest rate benchmark reform, conceptual framework references, and lease modifications. The amendments are applicable for annual periods beginning on or after April 1, 2021, with certain retrospective applications allowed.
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