Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements from annual periods beginning April 2026.

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....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.........