https://www.taxtmi.com/circulars?id=64236 Issuers listing debt securities in IFSC must prepare financial statements under IFRS, US GAAP or Ind AS or their home accounting standards. If not prepared under those frameworks, issuers must include a quantitative summary of significant differences between national standards and IFRS in disclosure documents; alternatively, for issues aimed at institutional investors a statement of differences plus a disclaimer that effects are not quantified is permissible. en-us Fri, 21 Aug 2020 00:00:00 +0530 Fri, 21 Aug 2020 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64236 Issuers listing debt securities in IFSC must prepare financial statements under IFRS, US GAAP or Ind AS or their home accounting standards. If not prepared under those frameworks, issuers must include a quantitative summary of significant differences between national standards and IFRS in disclosure documents; alternatively, for issues aimed at institutional investors a statement of differences plus a disclaimer that effects are not quantified is permissible. Circulars SEBI Fri, 21 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64236