Exposure Draft: Accounting Standard (AS) 113

Last updated: 20 September 2022

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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.

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Exposure Draft: Accounting Standard (AS) 113 #pdf

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Submitted by Guest · Posted 20 September 2022 · Other files by Guest · Report

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