The Ministry of Corporate Affairs notified the Companies (Indian Accounting Standards) Amendment Rules, 2026 on August 12, 2026. The Rules further amend the Companies (Indian Accounting Standards) Rules, 2015. The Rules provide that they shall come into force on the date of their publication in the Official Gazette.

The amendments to Ind AS 101 insert paragraphs relating to Annual Improvements to Ind AS (2024), substitute paragraphs B5 and B6 in Appendix B and substitute paragraph 14 in Appendix 1. The amendments to Ind AS 107 insert paragraphs 5B–5D, modify disclosure requirements in paragraphs 11A and 11B, insert paragraphs 20B–20D and 30A–30C, and make corresponding amendments to transition and Appendix provisions.
The amendments to Ind AS 109 modify paragraph 2.1, insert paragraphs 2.3A–2.3B, 2.8 and 6.10.1–6.10.2, modify paragraph 2.6 and paragraph 5.1.3, and introduce provisions concerning contracts referencing nature-dependent electricity, hedge accounting, classification and measurement of financial instruments, electronic payment settlement, contractual cash flows and related transition requirements.
The amendments to Ind AS 110 substitute paragraph B74 in Appendix B, substitute the relevant Appendices C and D provisions, and amend paragraph 3 of Appendix 1. The amendments to Ind AS 7 substitute paragraph 37, insert paragraphs 64 and 65 and insert paragraphs 7 and 8 in Appendix 1.
The amendments include provisions relating to Annual Improvements to Ind AS (2024), with specified amendments to be applied for annual reporting periods beginning on or after April 1, 2026.