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of <h1>Government amends Companies (Ind AS) Rules, 2015: supplier finance, liability classification, lease transition, Pillar Two tax, effective dates</h1> The Central Government amends the Companies (Indian Accounting Standards) Rules, 2015, updating multiple Ind ASs to align with recent IFRS changes and Indian requirements. Key changes include supplier finance disclosures (Ind AS 7), clarifications on classification of liabilities as current or non-current and covenants with related disclosure requirements and transitional dates (Ind AS 1), lease-transition relief for lessors (Ind AS 101/116), retention of certain paragraph numbering (Ind AS 109/108/28/32), Pillar Two tax disclosure and recognition exceptions (Ind AS 12), and effective dates/transitional provisions primarily from 1 April 2025 and 1 April 2026.
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