joint conceptual framework for financial reporting standards. It discusses their possible implications for measurement and …, in particular, for the use of fair value as the preferred measurement basis. Two competing world views are identified as … concluded that, in a realistic market setting, the search for a universal measurement method may be fruitless and a more …

, India is one. Hence, India has finally adopted fair value measurement in its business reporting system. For the purpose of … defining and measuring fair value in India, the ICAI has introduced converged Indian Accounting Standards in line with IFRS …Of the 14 countries that have adopted IFRS for at least some (but not all) domestic publicly accountable entities …

commercial banks in India and its relationship with changes in the banks' Non-Performing Assets (NPA) ratio. It is found that …

increase during the next few years. The most widely-used valuation approach for the fair value measurement of patented …