Explore the intricacies of IND AS 113 with CA Sandesh in this focused revision session for CA Final students. This video dives deep into the principles of Fair Value Measurement, providing a structured approach to understanding the fair value hierarchy, market vs. non-market valuation techniques, and the application of fair value in financial reporting. Through practical examples, students will learn how to identify, recognize, and measure fair value, as well as how to make disclosures that comply with IND AS 113. Perfect for those preparing for the Financial Reporting exam, this session offers both theory and practice to ensure you master the essential concepts.
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