Section 44B in The Companies (Indian Accounting Standards) Rules, 2015
44B. To the extent necessary to satisfy the requirement in paragraph 44A, an entity shall disclose the following changes in liabilities arising from financing activities:
(a)changes from financing cash flows;(b)changes arising from obtaining or losing control of subsidiaries or other businesses;(c)the effect of changes in foreign exchange rates;(d)changes in fair values; and(e)other changes.
