Tag: Ind AS

Corporate Law

Companies (Ind AS) Amendment Rules 2026: Green Power Contracts, ESG-Linked Loans and E-Payment Settlement Under G.S.R. 725(E)

CA Adityavikram Banka

MCA’s Companies (Indian Accounting Standards) Amendment Rules 2026, notified via G.S.R. 725(E) dated 12 August 2026, change Ind AS 109 and 107 for ESG-linked loans, renewable power contracts and e-payment settlement, effective for reporting periods from 1 April 2026.