Business, Management and Accounting
6 years ago

Fair value measurement boosts transparency and accuracy in financial reporting.

Indian Journal of Finance
Evaluation of the Impact of IND AS 113 Fair Value Measurement on Financial Statements
Ambrish Gupta

Paper Summary

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The article discusses how using fair value measurement in financial statements can help show a more accurate picture of a company's value. By applying this method to current investments, the results showed that it reduces misleading information, makes statements clearer, and aligns them closer to actual market value. Fair value measurement aims to make financial statements more reliable and less prone to manipulation, ultimately providing a more transparent and stable view of a company's financial health.