SEBI vide Circular No. SEBI/HO/CFD/DIL/CIR/P/2016/47 dated 31/03/2016 has clarified the applicability of Indian Accounting Standards to disclosures in offer documents under SEBI (ICDR) Regulations, 2009
This circular is applicable for all the companies which are required to disclose the financial information in accordance with Ind AS as per MCA roadmap and whose offer document is filed with the Board on or after April 1, 2016.
The copy of the said circular can be accessed at the following link: SEBI_Circular No. SEBI-HOCFDDILCIRP201647 _30.03.2016