The Ministry of Corporate Affairs has notified the Companies (Indian Accounting Standards) Amendment Rules, 2026, through G.S.R. 725(E) dated 12 August 2026, in exercise of its powers under section 133 read with section 469 of the Companies Act, 2013 and in consultation with the National Financial Reporting Authority. The Rules amend Ind AS 101, Ind AS 107, Ind AS 109, Ind...