Exposure Draft of Indian Accounting Standard (Ind AS) 113 Fair Value Measurement (Comments to be received by December 05, 2011) – (04-11-2011)
Following is the Exposure Draft of the Indian Accounting Standard (Ind AS) 113 Fair Value Measurement, issued by the Accounting Standards Board of the Institute of Chartered Accountants of India, for comments. The Board invites comments on any aspect of this Exposure Draft. Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.
Comments should be submitted in writing to the Secretary, Accounting Standards Board. The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi – 110 002, so as to be received not later than December 05, 2011. Comments can also be sent by e-mail at edcommentsasb@icai.org or asb@icai.org. The Board would particularly welcome answers to the questions set out below. The Board would particularly welcome answers to the questions set out below. Comments are most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.