ARTICLE
6 October 2025

26 Ind AS 2025 Amendments: Supplier Finance, Liability Shifts & Global Tax Rules (Podcast)

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AK & Partners

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AK & Partners is a full-service law firm, whose expertise spans diverse practice areas, including Banking and Finance, Dispute Resolution, Transaction Advisory and Funds, Data Privacy, Tax, and regulatory compliance. Our services are offered across different legal forums and jurisdictions, including the USA, the UK, Singapore, Italy, Spain, Sri Lanka, etc.
In this Lexpresso special, we decode the Companies (Indian Accounting Standards) Second Amendment Rules, 2025—a major shift for CFOs and finance leaders.
India Finance and Banking

Episode Description

In this Lexpresso special, we decode the Companies (Indian Accounting Standards) Second Amendment Rules, 2025—a major shift for CFOs and finance leaders. The updates tighten liability classification rules, mandate explicit disclosure of Supplier Finance Arrangements (SFAs) like reverse factoring, and introduce guidance on the OECD Pillar Two global minimum tax. With stricter reporting requirements and hidden leverage risks under the scanner, companies must urgently reassess compliance, covenants, and reporting systems ahead of the 2025–26 cycle.

Your 9-minute guide to India's biggest accounting shake-up in years—aligned with IFRS, but tailored for CFOs.

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