The Securities and Exchange Board of India (SEBI) issued SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) on 2 September 2015. Further, on 30 November 2015, SEBI through its circular (CIR/CFD/CMD/15/2015) prescribed the following formats for listed entities under the new Listing Regulations for publishing their financial results
The Securities and Exchange Board of India (SEBI) issued SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulations) on 2 September 2015. Further, on 30 November 2015, SEBI through its circular (CIR/CFD/CMD/15/2015) prescribed the following formats for listed entities under the new Listing Regulations for publishing their financial results:
Recently, SEBI issued a circular (reference No. CIR/CFD/FAC/62/2016) on 5 July 2016 (SEBI circular), providing
The SEBI circular is applicable with immediate effect and also modifies certain requirements of the circular dated 30 November 2015.
This issue of IFRS note provides an overview of the relaxations and formats for the Ind AS compliant quarterly financial results.
To access the text of the SEBI circular, please click here.
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