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MCA's G.S.R. 725(E) dated 12 August 2026 amends Ind AS 101, 107, 109, 110 and 7, adding rules for green-power contracts, ESG-linked loans and e-payment settlements, mostly effective from 1 April 2026.
The Companies (Indian Accounting Standards) Amendment Rules, 2026
17 August 2026Eff. 12 August 202620 min
MCA amends AS 22 via Companies (Accounting Standards) Amendment Rules, 2026 to incorporate OECD Pillar Two Global Minimum Tax rules — adding deferred tax exception and new disclosure requirements.
G.S.R. 169(E) — Companies (Accounting Standards) Amendment Rules, 2026
29 April 2026Eff. 10 March 202612 min