Impact of fair value measurement on corporate reporting in India : a case study
Year of publication: |
2021
|
---|---|
Authors: | Chakravorty, Dipti Kumar ; Bhattacharya, Debarshi |
Published in: |
Mudra : journal of finance and accounting. - Delhi : Journal Press India, ISSN 2347-4467, ZDB-ID 2806339-9. - Vol. 8.2021, 2, p. 127-141
|
Subject: | Ind AS | IFRS | Historical cost | Fair value | Other comprehensive income | Fair-Value-Bilanzierung | Fair value accounting | Indien | India | Bilanzielle Bewertung | Accounting valuation |
-
Linsmeier, Thomas J., (2013)
-
Predicting credit losses : loan fair values versus historical costs
Cantrell, Brett W., (2014)
-
Measurement in financial reporting : the need for concepts
Barth, Mary E., (2014)
- More ...
-
Adoption of Fair Value Accounting in Indian Accounting System
Bhattacharya, Debarshi, (2018)
-
Adoption of fair value accounting in Indian accounting system
Bhattacharya, Debarshi, (2017)
-
Adoption of IFRS in global scenario
Bhattacharya, Debarshi, (2016)
- More ...