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What is Fair Value Accounting in India about?

This document discusses fair value accounting in the Indian accounting system. It provides context on the introduction of fair value accounting under IFRS to make financial information more relevant and comparable. The objectives are to understand fair value concepts, IFRS framework, adoption in India and global scenarios, and benefits for India. Fair value provides current exit price valuations, is market-based rather than organization-specific, and establishes consistency. Major benefits include more accu

Author

safa haddad

Language

EN