https://www.taxtmi.com/circulars?id=58103 SEBI requires offer-document financial disclosures to follow the MCA phased Ind AS roadmap: specific prior years must be presented under Ind AS or prior accounting standards depending on filing date, issuers may opt to present all five years under Ind AS, and transition-year figures require restatement adjustments. Interim disclosures must follow the latest year's accounting policy. Where Ind AS is used, the issuer must state that fact, explain differences from prior standards, provide Ind AS 101 transition and interim disclosures, apply consistent accounting policies across disclosed years, and ensure Ind AS disclosures are audited or reviewed under SEBI (ICDR) Regulations. en-us Thu, 31 Mar 2016 00:00:00 +0530 Thu, 26 Feb 2026 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58103 SEBI requires offer-document financial disclosures to follow the MCA phased Ind AS roadmap: specific prior years must be presented under Ind AS or prior accounting standards depending on filing date, issuers may opt to present all five years under Ind AS, and transition-year figures require restatement adjustments. Interim disclosures must follow the latest year's accounting policy. Where Ind AS is used, the issuer must state that fact, explain differences from prior standards, provide Ind AS 101 transition and interim disclosures, apply consistent accounting policies across disclosed years, and ensure Ind AS disclosures are audited or reviewed under SEBI (ICDR) Regulations. Circulars SEBI Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58103