28/09/2026
If your business undergoes restructuring before an IPO, it could affect more than just the current year's financials. Under Ind AS, certain business combinations under common control may require financial statements to be restated from the beginning of the earliest period presented. For companies preparing their DRHP, understanding these requirements early can help ensure that historical performance is presented clearly and consistently. Our latest article explores what this means in practice and why it matters on the IPO journey.
Read more: https://www.pwc.in/assets/pdfs/initial-public-offering-insights-impact-of-restructuring-on-restated…