Track changes

Snapshot of changes notified under Companies (Indian Accounting Standards) (Amendment) Rules 2017

This page gives you a snapshot of the ‘Why’, ‘What’ and ‘When’ of these amendments to help you understand the changes.

Ind AS 7 and Ind AS 102

Ministry of Finance has notified Companies (Indian Accounting Standards) (Amendment) Rules 2017, which are effective from 1 April 2017. These Rules, bring in amendments to Ind AS 7 Cash flows and Ind AS 102 Share-based payments.

  • Amendments to Indian Accounting Standard (Ind AS) 7, Statement of Cash: Flows requiring disclosure of changes in liabilities arising from financing activities
  • Amendments to Indian Accounting Standard (Ind AS) 102, Share-based payments: Payment-related to the classification and measurement of share‑based payment transactions
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