MCA tightens supplier finance disclosures from FY26; CFOs to face higher investor scrutiny

The Ministry of Corporate Affairs, through the Companies (Indian Accounting Standards) Second Amendment Rules, 2025, has mandated disclosure of supplier finance arrangements from April 2025. The move raises two big questions: how will CFOs adapt balance sheet optics, and will transparency outweigh exposure risk? Experts say finance chiefs face sharper investor scrutiny, but the clarity is set to strengthen confidence.

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