Ind AS Amendments 2025: May/Sept 2026 CA Final Exam Coverage | Paper 1 FR: All Notified BY MCA

Описание: Notes Link -
https://drive.google.com/file/d/1PeEm...

Time Stamps -
00.00 - 1:04: Discussion on Company Accounting Standard Amendment Rules 2025.
1:05-13:47: Detailed explanation of Ind AS 21
13:48-15:09: Amendment in Ind AS 1
15:10-21:18: Changes in Ind AS 1
21:19-26:45: Introduction of Ind AS 7 & 107
26:46-31:56: Amendment in Ind AS 12
31:57-33:13: Conclusion, summarizing all five amendments and reiterating their effective dates.


What’s Covered in this Video:
1. Ind AS 1: Classification of Liabilities (The Big Shift)

Removal of the "Unconditional Right" requirement.

How Loan Covenants impact current/non-current classification.

The end of the "Waiver Carve-out" (Effective 2026).

Impact of Convertible Debt on liquidity ratios.

2. Ind AS 12: Pillar Two Global Minimum Tax

Understanding the Mandatory Temporary Exception for Deferred Taxes.

New qualitative and quantitative disclosure requirements.

Impact on Multinational Enterprises (MNEs).

3. Ind AS 7 & 107: Supplier Finance Arrangements (SFA)

Increased transparency for Reverse Factoring and Supply Chain Finance.


Disclosing carrying amounts, payment due date ranges, and non-cash changes.

Assessing the impact on liquidity and working capital.

4. Ind AS 21: Lack of Exchangeability -

How to estimate the Spot Exchange Rate when a currency is not exchangeable.

New disclosure requirements for entities with foreign operations in volatile regions.

5. Ind AS 1: "Significant" vs. "Material" Policies

The shift to Material Accounting Policy Information.
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