https://www.taxtmi.com/highlights?id=102724 Companies (Indian Accounting Standards) Amendment Rules, 2026 amend Ind AS 101, 107, 109, 110 and 7, taking effect on publication in the Official Gazette. The amendments establish accounting, hedge-accounting, transition and disclosure requirements for contracts referencing nature-dependent electricity, including assessment of expected usage, net-purchaser status, financial-statement disclosures and optional fair-value-through-profit-or-loss designation at initial application. They also revise financial-instrument classification and measurement guidance, including contingent cash flows, basic lending arrangements, non-recourse features, electronic-payment derecognition and related disclosures. Most specified amendments apply to annual repor..... en-us Fri, 14 Aug 2026 15:50:52 +0530 Fri, 14 Aug 2026 15:50:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102724 Companies (Indian Accounting Standards) Amendment Rules, 2026 amend Ind AS 101, 107, 109, 110 and 7, taking effect on publication in the Official Gazette. The amendments establish accounting, hedge-accounting, transition and disclosure requirements for contracts referencing nature-dependent electricity, including assessment of expected usage, net-purchaser status, financial-statement disclosures and optional fair-value-through-profit-or-loss designation at initial application. They also revise financial-instrument classification and measurement guidance, including contingent cash flows, basic lending arrangements, non-recourse features, electronic-payment derecognition and related disclosures. Most specified amendments apply to annual repor..... Highlights Companies Law Fri, 14 Aug 2026 15:50:52 +0530 https://www.taxtmi.com/highlights?id=102724