https://www.taxtmi.com/notifications?id=146583 The amendments expand Ind AS 107 disclosures for investments, contingent cash-flow features and contracts referencing nature-dependent electricity. Entities must provide a single note on qualifying electricity contracts, covering cash-flow uncertainty, commitments, onerous-contract assessments, electricity purchases, unused electricity and related sales. Ind AS 109 defines these contracts, permits specified hedge-accounting designations, and sets expected-usage and transition requirements. Classification and measurement changes refine derecognition through electronic payment systems and the assessment of contractual cash flows as solely payments of principal and interest. en-us Wed, 12 Aug 2026 00:00:00 +0530 Thu, 13 Aug 2026 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146583 The amendments expand Ind AS 107 disclosures for investments, contingent cash-flow features and contracts referencing nature-dependent electricity. Entities must provide a single note on qualifying electricity contracts, covering cash-flow uncertainty, commitments, onerous-contract assessments, electricity purchases, unused electricity and related sales. Ind AS 109 defines these contracts, permits specified hedge-accounting designations, and sets expected-usage and transition requirements. Classification and measurement changes refine derecognition through electronic payment systems and the assessment of contractual cash flows as solely payments of principal and interest. Notifications Companies Law Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146583