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Ind AS 113

Governs fair value measurement — a single framework for how fair value is defined and measured across every standard that requires or permits it.

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Related terms

  • Ind AS 108

    Governs operating segment disclosures, requiring an entity to disclose information to help users evaluate the business activities it engages in and the economic environments it operates in.

  • Ind AS 109

    Governs financial instruments, including the expected credit loss model for impairment of financial assets.

  • Ind AS 115

    Governs revenue from contracts with customers, using a five-step model to determine when and how much revenue to recognise.

  • Ind AS 116

    Governs leases, requiring most leases to be recognised on the lessee's balance sheet as a right-of-use asset and a lease liability.

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231 terms in total, or go deeper with working procedures and worked examples in the resource library.

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