Applicability checkers
Does Ind AS apply to you?
Does BRSR apply to you?
Ind AS: net worth is tested at the end of a financial year and Ind AS applies from the following year; some entities are excluded, and voluntary adoption cannot be reversed. BRSR: the cohort is decided by market capitalisation, which changes. Confirm both against the current rules.
Basis: Indian Accounting Standards as notified under the Companies Act, 2013. Rates and formulas last checked on 9 November 2026.
An estimate for general information, printed from https://ameeshguptaco.com/tools/ap/. It is not professional advice on your facts; please consult us before acting on it.