Exposure Draft: Accounting Standard (AS) 113


Quick Summary
This document is an exposure draft of Accounting Standard (AS) 113, which deals with Fair Value Measurement. It outlines the framework for measuring fair value and the required disclosures. The draft is open for public comment until October 18, 2022, and is intended for entities to whom Indian Accounting Standards (Ind AS) are not applicable. It provides guidance on how to determine fair value in various scenarios, including the application to non-financial assets, liabilities, and equity instruments.

File details
PDF 457 KB 0 downloads Accounts
File description
Exposure Draft: Accounting Standard (AS) 113 #pdf
Submitted by · Posted 20 September 2022 · Other files by Guest · Report
Comments


CCI Pro


Popular Files


Company
25 August 2026
Senior Accountant

MG Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
Article Assistant

MANUJ SHARMA AND COMPANY

Noida

CA Inter

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details
Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details