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Accounting Standards Board The Institute of Chartered Accountants of India 19th September, 2022 Exposure Draft of AS 113,Fair Value Measurement The Indian Accounting Standards (Ind AS), as notified by the Ministry of Corporate Affairs in February 2015, and as amended from time to time are ap
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FAQ :
The ASB has released an Exposure Draft of the revised Accounting Standard (AS) 113, Fair Value Measurement.
The revised AS 113 is intended for entities to whom Indian Accounting Standards (Ind AS) are not applicable.
The last date for submitting comments on the Exposure Draft of AS 113 is October 18, 2022.
Comments can be submitted electronically via the ICAI website, by email to commentsasb@icai.in, or by post to the Secretary, Accounting Standards Board, ICAI Bhawan, New Delhi.
The entire set of revised Accounting Standards will consist of 32 standards.
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